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2018 (5) TMI 373 - HC - VAT and Sales TaxValidity of revision notice - inter-state sales - petitioner's apprehension is that in spite of giving a detailed reply to the enforcement officials explaining that the stand taken by them is wholly incorrect, the first respondent has mechanically issued the impugned notices - Held that: - the matter is yet to be concluded and assessment proceedings are yet to commence - Though it may be true that revision of assessments have occurred earlier, as and when Form C declarations are filed, the first respondent is bound to take note of the same and if the forms are found to be in order, he should revise the assessment. Though the revision notices are consequent upon a VAT Audit conducted in the business premises of the petitioner, that by itself will not be a reason for not submitting objection to the notice. Writ petitions are disposed of by directing the petitioner to submit comprehensive reply to all the revision notices received by them within a period of 15 days' from the date of receipt of a copy of this order - Petition disposed off.
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