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2018 (9) TMI 243 - HC - VAT and Sales TaxValidity of assessment order - it is contended that the present impugned order of assessment passed, based on the instruction received from the higher officials, rejecting the deviation proposal submitted by the Assessing Officer, is not an order passed with independent application of mind - Held that:- Both are one and the same and therefore, the said order is squarely applicable to the present case as well. It is stated that the said order has become final and the Revenue has not challenged the same any further - the matter is remitted back to the respondent for passing a fresh order of assessment on merits - Petition allowed by way of remand.
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