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2022 (9) TMI 847 - HC - VAT and Sales TaxValidity of assessment order - principal objection is that the VATO could not have re-assessed the income for the 1st Quarter of 2015-16 via the order dated 05.10.2018, in view of Rule 36B(7) of the DVAT Rules, 2005, since an objection qua the same period was pending before the OHA - Section 9(2) of the Central Sales Tax Act, 1956 read with Section 32 of the DVAT Act, 2004 - HELD THAT:- Once an assessment has taken place under the CST Act, it is almost axiomatic that the respondent/revenue has taken a position concerning the transactions in issue i.e., that they are inter-state sale transactions. Consequently, the concerned officer’s jurisdiction to impose tax qua such transactions under DVAT Act stood ousted by virtue of Section 7 of the very same Act. The impugned orders cannot be sustained. The same are, accordingly, quashed - Appeal dismissed.
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