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2022 (3) TMI 858 - HC - VAT and Sales TaxValidity of assessment order - jurisdictional error or not - levy of VAT - transfer of property in goods involved in execution of works contract - HELD THAT:- It is well settled in law that transactions under the CST Act ‘C’ forms which were provided by the purchaser (NEEPCO) ought to be deleted from the taxable turnover under the TVAT Act. In other words, all transactions under the CST Act ought to have been deleted apart from deletion as directed by the Hon’ble Supreme Court in the Builders Association case [1989 (3) TMI 356 - SUPREME COURT] Therefore, this Court is of the considered view that there is no further necessity to go into the arguments advanced by the learned counsel of both sides and accordingly, quash the assessment order dated 23.11.2016 passed in the present matter and remit the matter back to the Assessing Authority with further directions to pass fresh orders of assessment strictly complying with the directions issued by the Hon’ble Supreme Court in the Builders Association case (supra) as well as in the judgment rendered by a Division Bench of this Court in Projects and Services Centre case [1990 (11) TMI 358 - GAUHATI HIGH COURT] The petitioner are directed to appear before the Assessing Authority on 04.04.2022 along with a copy of this order and the Assessing Authority is directed to conclude the fresh assessment proceedings within a period of six months from the date of the first appearance of the partiespetition disposed off.
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