https://www.taxtmi.com/caselaws?id=163894 Section 54A of the Tamil Nadu General Sales Tax Act, 1959 enables the assessing, appellate or revising authority to call for information, particulars or records from any person or authority where that material is useful to proceedings under the Act. On the facts stated, the disputed C forms were produced by the assessee itself and were not sourced from third parties. As a result, there was no basis to compel the Department to summon outside parties or permit cross-examination merely to test the genuineness of those forms. The request to direct invocation of Section 54A was therefore held not maintainable, and the writ petition was dismissed. en-us Tue, 31 Jul 2007 00:00:00 +0530 Wed, 31 Dec 2014 11:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163894 Section 54A of the Tamil Nadu General Sales Tax Act, 1959 enables the assessing, appellate or revising authority to call for information, particulars or records from any person or authority where that material is useful to proceedings under the Act. On the facts stated, the disputed C forms were produced by the assessee itself and were not sourced from third parties. As a result, there was no basis to compel the Department to summon outside parties or permit cross-examination merely to test the genuineness of those forms. The request to direct invocation of Section 54A was therefore held not maintainable, and the writ petition was dismissed. Case-Laws VAT and Sales Tax Tue, 31 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163894