2001 (4) TMI 892 - AT - VAT and Sales Tax

Summary

The Appellate Tribunal set aside the Deputy Commissioner's order under section 32 of the Tamil Nadu General Sales Tax Act, 1959, as the petitioner was not given a personal hearing as required by section 32(3) of the Act. The Tribunal remanded the case for a redo of the assessment after providing the petitioner with an opportunity for a personal hearing. The transfer petition was allowed.