https://www.taxtmi.com/caselaws?id=165044 Assessment and penalty under the Tamil Nadu General Sales Tax Act were held unsustainable because the assessee was denied an effective opportunity to cross-examine and rebut the departmental material. The authorities had relied on inspection findings, non-response to third-party summons, and inferences from stock availability to treat the transactions as bogus, but they were required to independently evaluate the evidence and follow natural justice. The assessee's offer to produce the sellers was not properly considered, and the claim could not be rejected merely because the sale bills did not mention purchasers' names. Relief granted by the appellate authorities was therefore upheld in favour of the assessee. en-us Thu, 23 Jul 2009 00:00:00 +0530 Wed, 05 Nov 2014 10:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165044 Assessment and penalty under the Tamil Nadu General Sales Tax Act were held unsustainable because the assessee was denied an effective opportunity to cross-examine and rebut the departmental material. The authorities had relied on inspection findings, non-response to third-party summons, and inferences from stock availability to treat the transactions as bogus, but they were required to independently evaluate the evidence and follow natural justice. The assessee's offer to produce the sellers was not properly considered, and the claim could not be rejected merely because the sale bills did not mention purchasers' names. Relief granted by the appellate authorities was therefore upheld in favour of the assessee. Case-Laws VAT and Sales Tax Thu, 23 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165044