https://www.taxtmi.com/caselaws?id=260268 Input tax credit disallowance could not be sustained where the assessee had produced transaction details, seller registration particulars and invoices, thereby discharging the initial burden under the Tamil Nadu VAT Act. The assessing authority was required to examine the objections independently, apply its mind to the materials and accounts produced, and give reasons for any adverse conclusion. A mechanical reliance on the Enforcement Wing proposal, without independent consideration of the assessee's objections, was impermissible. The assessment orders were therefore set aside and the matter was remanded for fresh assessment after due consideration of the objections and supporting materials. en-us Fri, 24 Apr 2015 00:00:00 +0530 Sat, 06 Jun 2015 05:57:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260268 Input tax credit disallowance could not be sustained where the assessee had produced transaction details, seller registration particulars and invoices, thereby discharging the initial burden under the Tamil Nadu VAT Act. The assessing authority was required to examine the objections independently, apply its mind to the materials and accounts produced, and give reasons for any adverse conclusion. A mechanical reliance on the Enforcement Wing proposal, without independent consideration of the assessee's objections, was impermissible. The assessment orders were therefore set aside and the matter was remanded for fresh assessment after due consideration of the objections and supporting materials. Case-Laws VAT and Sales Tax Fri, 24 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260268