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2019 (7) TMI 894 - HC - VAT and Sales TaxDeemed Assessment - stock taking - TNVAT Act - HELD THAT:- This Court is of the view that it will not serve any purpose in embarking upon the exercise of ascertaining the exact date on which impugned order was served on the writ petitioner. The impugned order has been passed on the basis of the statement given by the writ petitioner dealer to the Enforcement Wing officials - The principles in the case of NARASUS ROLLER FLOUR MILLS VERSUS THE COMMERCIAL TAX OFFICER [2015 (4) TMI 361 - MADRAS HIGH COURT] comes to the aid of the writ petitioner in a slightly difference manner in the instant case. The impugned order shall be treated as SCN - Writ petitioner shall deposit 15% of the differential tax (excluding penalty) within a fortnight from the date of receipt of a copy of this order. Post payment of 15% of differential tax, in the aforesaid manner, writ petitioner shall send in its objections along with proof of payment of 15% differential tax within another fortnight therefrom. Petition disposed off.
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