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2019 (11) TMI 45 - HC - VAT and Sales TaxValidity of re-assessment order - validity of endorsement issued on the rectification application filed by the petitioner - rejection of application on the ground that the said sub-contractor – M/s. SSPDL Interserve Pvt. Ltd., is located in Chennai [Tamil Nadu] and as such no deduction can be claimed - HELD THAT:- Merely for the reason that the head office of company is at Chennai, the prescribed authority has rejected the claim of the petitioner inasmuch as deduction towards sub-contractor’s turnover. The same requires re-consideration by the prescribed authority. The matter is restored to the file of the respondent-authority to redo the re-assessment in accordance with law, taking into consideration all the documents placed on record by the assessee-petitioner, after providing an opportunity of hearing to the petitioner.
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