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2017 (5) TMI 925 - HC - VAT and Sales TaxLevy of purchase tax - purchase of unbranded snacks - Held that: - the petitioner produced purchase bills and that it was verified and found in order in respect of proposal of Tax at S.Nos.3 to 7 of the items, out of which S.No.7 admittedly is in respect of purchase tax under Section 7(A) of unbranded (re-sale) at 4%. Therefore, it is evident that the petitioner had produced purchase details in respect of these snacks unbranded item and the same were verified and found in order by the Assessing Authority. A perusal of the notice dated 27.07.2007 would show that the respondent himself has admitted that the original order of assessment was made under Section 3D(1) of the TNGST Act, 1959, instead of levying under Item 29 of Part C of the First schedule to the said Act. It is clearly stated by the authority in the said notice that the assessment made under Section 3D(1) of the TNGST Act, was not in order. The impugned order cannot be sustained on the ground of limitation as well - petition allowed - decided in favor of petitioner.
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