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2019 (1) TMI 490 - HC - VAT and Sales TaxImposition of tax - stock transfers made in the course of inter-state trade and commerce - scope of State Legislature - violation of Entry 98A of List-I read with Article 269(3) and Section 3(a) of Central Sales Tax Act, 1956 - Held that:- AO directed to pass fresh assessment order and to issue fresh demand notice - Assessment order non-est - The Registrar (Judicial) of this Court shall refund the amount which had been kept in the shape of Fixed Deposit Receipt along with interest, accrued thereon to the petitioner forthwith. Needless to say, as observed earlier, in case any fresh demand is raised, the same shall be dealt with by the State in accordance with law.
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