Cross-examination and disclosure of relied-upon documents are essential to sustain a tax revision based on third-party returns.

An assessment revision based on third-party returns could not be sustained where the assessee was given only the sale bills, while other relied-upon records were withheld and the other end dealer was not produced for cross-examination. Section 81 of the Tamil Nadu Value Added Tax Act, 2006 empowers the assessing officer to summon persons and require documents, and a fair enquiry requires use of that power where necessary. The revision was also held inconsistent with the parameters laid down in the cited High Court decision, so the order was quashed and the matter remitted for fresh consideration in accordance with law.

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Issues: Whether an assessment revision based on third-party returns could be sustained without furnishing all relied-upon documents and without producing the other end dealer for cross-examination.

Analysis: The revision was founded on returns filed by the other end dealer, yet only the sale bills were furnished to the assessee. The remaining records sought by the assessee were not supplied, and the other end dealer was not produced for cross-examination despite the assessee's request. Section 81 of the Tamil Nadu Value Added Tax Act, 2006 empowers the assessing officer to summon and examine persons and compel production of documents, and the provision carries a corresponding duty when a fair enquiry requires such action. The impugned order was also found to be inconsistent with the parameters laid down in the cited High Court decision.

Conclusion: The revision order could not be sustained and was quashed. The matter was remitted for fresh consideration in accordance with law.

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