udgment by the Hon’ble Madras High Court in the case of SL Lumax Ltd. v. Deputy Commissioner of State Taxes-II:
- The court held that the show cause notices (SCN) issued to the petitioner were prima facie indicative of pre-judgment.
- The assessing officer is directed to conclude the assessments after considering the petitioner’s materials, including HSN Explanatory Notes and relevant judgments.
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Source A2ztaxcorp
