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2018 (1) TMI 1592 - MADRAS HIGH COURTJurisdiction of first respondent/Checkpost Officer to levy and collect tax and penalty - HELD THAT:- This issue was considered in favour of the assessee by the Tamil Nadu Taxation Special Tribunal in the case of GODREJ-GE APPLIANCES LTD. VERSUS ASSISTANT COMMERCIAL TAX OFFICER AND OTHERS [1999 (2) TMI 636 - TAMIL NADU TAXATION SPECIAL TRIBUNAL] where it was held that the failure to obtain transit pass at the first check-post on entering into Tamil Nadu adds strength to the case of evasion of tax. The writ petition is disposed of by directing the first respondent to transmit the files pertaining to the impugned order to the second respondent, who shall issue notice to the petitioner, afford them an opportunity to submit their objections and after hearing the dealer in person pass a reasoned order on merits and in accordance with law.
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