https://www.taxtmi.com/caselaws?id=163798 Reassessment under the Tamil Nadu General Sales Tax Act was upheld where the assessee was given notice and repeated opportunities to produce books and supporting records, but failed to furnish the basic material needed for verification. The Court held that, in those circumstances, the assessee could not insist on summons, cross-check references, or affidavits from sellers to prove tax sufferance on purchases. It further found that the assessing officer had substantially complied with the appellate remand directions to recheck accounts, correlate transactions with records, and afford a hearing. The writ petitions challenging the reassessment orders were therefore dismissed. en-us Mon, 17 Sep 2007 00:00:00 +0530 Fri, 26 Dec 2014 10:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163798 Reassessment under the Tamil Nadu General Sales Tax Act was upheld where the assessee was given notice and repeated opportunities to produce books and supporting records, but failed to furnish the basic material needed for verification. The Court held that, in those circumstances, the assessee could not insist on summons, cross-check references, or affidavits from sellers to prove tax sufferance on purchases. It further found that the assessing officer had substantially complied with the appellate remand directions to recheck accounts, correlate transactions with records, and afford a hearing. The writ petitions challenging the reassessment orders were therefore dismissed. Case-Laws VAT and Sales Tax Mon, 17 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163798