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    <title>2007 (2) TMI 619 - MADRAS HIGH COURT</title>
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    <description>The court granted the petitioner, a manufacturer of leather goods, one more opportunity to produce books of account for the Assessment Year 2000-01 under the TNGST Act. The petitioner was directed to pay a specified sum towards tax liability within two weeks. Failure to comply would lead to losing the benefits granted by the order, with the respondent authorized to recover the amount as per the law. This decision emphasizes the significance of allowing taxpayers a fair chance to present necessary records for assessment, ensuring a balanced approach between taxpayers and tax authorities.</description>
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    <pubDate>Tue, 27 Feb 2007 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=163731</link>
      <description>The court granted the petitioner, a manufacturer of leather goods, one more opportunity to produce books of account for the Assessment Year 2000-01 under the TNGST Act. The petitioner was directed to pay a specified sum towards tax liability within two weeks. Failure to comply would lead to losing the benefits granted by the order, with the respondent authorized to recover the amount as per the law. This decision emphasizes the significance of allowing taxpayers a fair chance to present necessary records for assessment, ensuring a balanced approach between taxpayers and tax authorities.</description>
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      <pubDate>Tue, 27 Feb 2007 00:00:00 +0530</pubDate>
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