TMI Blog2018 (7) TMI 1354X X X X Extracts X X X X X X X X Extracts X X X X ..... did only labour works for building body of lorries and that the same could not be stated to be a manufacturing process nor there was an element of sale involved. Thus, without adjudicating the said issue, the second respondent cannot proceed to recover the amount, that too, by issuing a notice against a dead person - the impugned notice is held to be not sustainable in law - petition allowed. - W ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on. What is to be noted is that the said Mr.V.Raju challenged the assessment order dated 30.1.1989 as well as the consequential demand notice dated 30.9.2003 by filing W.P.No.36715 of 2004. In the said writ petition, several grounds were raised and a conditional interim order was granted on 13.12.2004. However, when the said writ petition was heard finally on 29.6.2016, it was stated that one of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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