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M/s. Hotel Srilekha (P) Limited Versus The Sales Tax Appellate Tribunal, The Commercial Tax Officer

2017 (7) TMI 469 - MADRAS HIGH COURT

Validity of assessment order - Held that: - the first respondent need not have laboured much to decide the controversy in issue as the Division Bench of this Court in the case of Oberoi Associated Hotels Limited vs. Commercial Tax Officer and others [1994 (3) TMI 358 - MADRAS HIGH COURT], where the orders of assessment quashed and the matter remanded for fresh consideration - the assessment orders have to be necessarily set aside and the matter has to be remanded to the Assessing Officer, who ha .....

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the first respondent dated 15.07.2002 in T.A.Nos.640 to 643 of 1995. 3. In my considered view, the first respondent need not have laboured much to decide the controversy in issue as the Division Bench of this Court in the case of Oberoi Associated Hotels Limited vs. Commercial Tax Officer and others reported in 199114 Vol.94 STC 594 considered the legal issue and partly allowed the writ petitions filed by the similar dealers and thereby quashing the orders of assessment and remanding the matter .....

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stitution of India. (ii) The provisions of section 6 saved and infused life into the provisions of the Tamil Nadu General Sales Tax Act, 1959, as they existed prior to the Constitution (Forty-sixth Amendment) Act, 1982, with retrospective effect so as to enlarge their scope and ambit and the State Government and the authorities functioning under the Act are entitled to assess, levy and collect tax due under the relevant provisions in force and applicable to the assessee concerned from time to ti .....

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r levy of sales tax and the liability, if any, for that period could be assessed, levied and collected under the general charging provisions and subject to the exemption notifications, if any, in force from time to time. (iv) For the period from September 20, 1987 onwards, till March 24, 1989, entry No. 150 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959, stood revived and was in force and the assessment and levy for the said period shall be in terms of clause (ii) above. (v) .....

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