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2018 (2) TMI 755 - HC - VAT and Sales TaxPrinciples of natural justice - main contention of appellant is that neither in the assessment order nor while passing orders on the applications filed seeking rectification, the Assessing Authority has applied its mind to the various materials placed before it and the request made seeking exemption against the labour charges, sales effected outside the State, TDS input tax, etc. - Held that: - the authorities do not refer to the documents said to have been produced by the appellant/assessee before the Assessing Authority at different intervals - By relying upon the original records, learned High Court Government Pleader has vehemently contended that no such documents were produced by the appellant. Question whether any such document had been indeed produced and how it had any bearing on the merits of the matter is itself a disputed question which we cannot go into in exercise of the power under Articles 226 & 227 of the Constitution of India. Appellant ought to have filed an appeal challenging the assessment order. An opportunity has to be provided to the appellant to file an appeal against the re-assessment order taking up all legal contentions open to him. Appeal disposed off.
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