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2019 (10) TMI 489 - HC - VAT and Sales TaxValidity of assessment order - mis-match issue involved - assessment years 2012-2013, 2013-2014, 2014-2015 and 2015-2016 respectively - HELD THAT:- In view of the admitted position that the mis-match issue involved in these case has not been dealt with in accordance with the directions issued in M/S. JKM GRAPHICS SOLUTIONS PRIVATE LIMITED VERSUS THE COMMERCIAL TAX OFFICER [2017 (3) TMI 536 - MADRAS HIGH COURT], without expressing any view on the merits of the matter, I am inclined to set aside the impugned orders of assessment and remit the matter back to the Assessing Officer to redo the assessment by following the procedures/guidelines/directions issued in JKM Graphics case. The matter is remitted back to the respondent/Assessing Officer to redo the assessment by following the guidelines/directions issued in JKM Graphics case - petition allowed by way of remand.
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