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2017 (10) TMI 604 - HC - VAT and Sales TaxValidity of assessment order - the petitioners have violated the conditions of the EOU status, as they have not qualified themselves for exemption and there is a shortfall in the export of the goods - Held that: - when the Assessing Officer issued a notice to establish whether the petitioners have fulfilled their export obligations, it was the duty on the part of the petitioners to appear before the Assessing Officer and produce necessary documents in support of their stand. The petitioners have failed to do so - there is no error in the impugned assessment orders, dated 18.04.2005 nor in the consequential demand, which are impugned in these Writ petitions. The petitioners should be directed to go back to the Assessing Officer and clearly explain their stand as to how the allegation made against them is unsustainable - petition disposed off.
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