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2016 (11) TMI 130

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..... otices, submit their replies within a period of fifteen days from the date of receipt of a copy of this order and produce Form-C and Form-H statements along with explanations - It is needless to mention that since this Court directed the petitioner to treat the impugned assessment orders as show cause notice, the respondent shall not initiate any coercive action to recovery of tax and penalty - Pe .....

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..... 07.2015 27.02.2016, for the assessment years 2013-2014 2014-2015, respectively, under the provisions of the Central Sales Tax Act, 1956 [CST Act]. 3. The only ground urged by the petitioner is that the pre-revision notice dated 01.07.2015 in respect of the assessment year 2013-14, has been issued, granting fifteen days time for submitting their reply. However, well before the expiry of the .....

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..... a copy of this order and produce Form-C and Form-H statements along with explanations. On receipt of the same, the respondent shall verify all the Forms and if they are in order, accept the Forms, since this Court is of the view that the petitioner shall not be denied the concessional rate of tax on this sole ground and thereafter, the respondent shall redo the assessments in accordance with law. .....

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