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2019 (2) TMI 251 - HC - VAT and Sales TaxCall for records leading to assessment order - Held that:- Identical issue decided in the case of The Commercial Tax Officer v. S.Najeem [2018 (8) TMI 1160 - KERALA HIGH COURT], where it was held that the action initiated by the Department after the period of limitation provided, by issuance of notices under Section 25(1) cannot be sustained - petition disposed off.
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