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2018 (11) TMI 1357 - HC - VAT and Sales TaxValidity of assessment order - TNVAT Act - challenge to the said assessment order before the Writ Court was on the ground that the pre-assessment notice was not validly served on the appellant as per Rule 19 of the Tamil Nadu Value Added Tax Rules, 2007 - Held that:- There is no error in the finding rendered by the Writ Court, since the duty of the Department is to serve notice on the dealer in terms of the said Rules, which has been done in the instant case. The assessment pertains to the year 2012-13 and that the revision of assessment was completed on 06.3.2015 - The assessment order remains a paper order, since the Department has been dragged into litigation. Apart from that, the specific plea of the appellant is that they are entitled for exemption in terms of Entry 80 under Part B of the Fourth Schedule to the TNVAT Act. Appeal allowed - the Writ Court is modified by directing the appellant to treat the assessment order dated 06.3.2015 as a show cause notice and submit their objections within a period of 15 days from the date of receipt of a copy of this judgment - appeal allowed by way of remand.
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