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2021 (7) TMI 838 - TELANGANA HIGH COURTValidity of NIL demand assessment order - non-availability of documents - benefit of concessional tax - Inter-State sale of goods - sales during the course of transit - HELD THAT:- There was a Nil Assessment Order passed under the CST Act, 1956 in favour of the petitioner for the year 2009-10 by the 3rd respondent - This order had been revised by 2nd respondent under Section 32 of the Telangana VAT Act, 2005 r/w Section 9(2) of the CST Act, 1956, and the 2nd respondent withdrew allegedly incorrect exemption/concessional rate allowed to the petitioner to the tune of ₹ 2,19,10,137/-. The finding of the Deputy Commissioner (CT), Secunderabad Division, Hyderabad that only clerical or arithmetical mistake apparent from the record are liable to be corrected under Rule 60 is unexceptionable - there are no error in the order passed by the 2nd respondent warranting interference by us in exercise of jurisdiction under Art. 226 of the Constitution of India. Petition dismissed.
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