Judgment :- 1. Heard the learned counsel appearing for the petitioner and the learned Government Advocate appearing for the respondent. 2. The main contention of the learned counsel for the petitioner is that the pre-assessment notice, dated 08.03.2010, issued by the respondent, relating to the assessment year 2009-2010, deals only with the classification for the taxable turnover relating to the sales against C-Forms. However, while the impugned assessment order had been passed, on 31.07.2012, the respondent had also dealt with the issues relating to 'Direct Exports' and 'Deemed Exports', without any notice having been issued to the petitioner and without being giving an opportunity of hearing. 3. In view of the above, the impugned order of the respondent, dated 31.07.2012, is set aside. However, it is made clear that it would be open to the respondent to issue a fresh pre-assessment notice to the petitioner, with regard to the issues to be dealt with by the respondent, before an assessment order is passed. On such notice being issued by the respondent, the petitioner shall file its objections to the same, if any, based on which the assessment order may be passed by the respondent, after giving an opportunity of hearing to the petitioner. The Writ Petition is ordered accordingly. No costs. Consequently, connected Miscellaneous Petition is closed.