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2018 (7) TMI 1354 - HC - VAT and Sales TaxValidity of recovery notice - proceedings on dead person - recovery of arrears of tax payable pursuant to the assessment order dated 30.1.198 - TNGST Act - Held that:- The dealer, in the said writ petition, contended that he did only labour works for building body of lorries and that the same could not be stated to be a manufacturing process nor there was an element of sale involved. Thus, without adjudicating the said issue, the second respondent cannot proceed to recover the amount, that too, by issuing a notice against a dead person - the impugned notice is held to be not sustainable in law - petition allowed.
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