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2017 (9) TMI 1168 - HC - VAT and Sales TaxValidity of assessment proceedings - petitioner contended that the rate of tax adopted in the assessment orders is erroneous as the notification dated 05.03.1997 read with notification dated 07.04.1998 issued under Section 8(5) and Section 17 of the Tamil Nadu General Sales Tax Act, 1959 were not taken into consideration - Held that: - what was required to be done by the assessing officer is to consider the petition filed by the petitioner under Section 55 of the Act, examining as to whether the notification sought to be relied upon is applicable to the case of the petitioner and whether there is any error apparent on the face of the record. The scope of powers under Section 55 of the TNGST Act is not to review an order passed by it and the requirement being that the error should be apparent on the face of the record to be rectified. The writ petitions are allowed and the impugned orders are set aside and the matters are remanded back to the respondent for fresh consideration - petition allowed by way of remand.
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