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2021 (3) TMI 795 - HC - VAT and Sales TaxReopening of a proceeding under Section 16 of the State Act - Form-F declarations are accepted - Classification of sale - inter-state sale or local sale - HELD THAT:- The legal issue raised in this writ petition is no longer res integra and has been settled by the Hon'ble Supreme Court in the case of Ashok Leyland Ltd., to the effect that once Form F Declarations are accepted and the assessment is completed, then the question of re-assessment does not arise. Petition allowed.
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