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2019 (12) TMI 105 - HC - VAT and Sales TaxReopening of assessment - Validity of pre-assessment Notice issued in terms of the Central Sales Tax Act, 1956 - exemption in respect of pre-export sales and branch transfers - HELD THAT:- The issue being raised by the officer is contrary to the Judgment of the Supreme Court in the case of ASHOK LEYLAND LTD. VERSUS STATE OF TAMIL NADU AND ANOTHER (AND OTHER APPEALS AND A WRIT PETITION) [2004 (1) TMI 365 - SUPREME COURT] where it was held that an order passed under Sub-Section (2) of Section 6A cannot be subject matter of reopening of a proceeding under Section 16 of the State Act. Petition allowed.
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