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2019 (5) TMI 120 - HC - VAT and Sales TaxDemand of sales tax for the deferral period - Eligibility Certificate in force - violation of the Condition No.5.4 of the Eligibility Certificate - HELD THAT:- Since the petitioner admitted the fact that they have been issued with the Certificate of Eligibility for deferral of Sales Tax to a maximum amount of ₹ 93,46,000/- for a period of 9 years and also further claimed that they have not violated the Condition No.5.4 of the Eligibility Certificate because they have effected sale of only a part of the plant and machinery to the tune of ₹ 1,01,050/- which is nothing to do with the violation of Condition No.5.4 of the Eligibility Certificate and consequently, they have not received any one of the notices dated 13.09.2005, 16.10.2006, 6.12.2006 and 13.2.2007 since one of the staffs working in their company had not placed anyone of the notices before the responsible officer, this Court deems it fit to give one more opportunity to the petitioner to put forth their case. The petitioner is directed to appear before the Assistant Commissioner (CT), Zone-2, Chennai, III Floor, PAPJM Building, Chennai-6 in his office at 3.00 p.m. on 06.06.2019 along with all the documents. On such appearance of the petitioner before the 1st respondent, he shall decide the case of the petitioner afresh on merits - petition allowed by way of remand.
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