https://www.taxtmi.com/caselaws?id=333727 Tax assessment under the Tamil Nadu Value Added Tax Act could not be sustained where the assessee had produced objections, books of account, registers, invoices, bank payment details and other supporting records, but the assessing authority failed to examine that material or explain why it was insufficient. The HC held that adverse conclusions in tax matters require a proper enquiry and due consideration of the documents relied on by the assessee. As the assessments were made in a cursory manner without discussing the evidence, they were set aside and the matters remanded for fresh consideration with a personal hearing and an opportunity to produce relevant records. en-us Mon, 12 Sep 2016 00:00:00 +0530 Sat, 22 Oct 2016 14:56:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333727 Tax assessment under the Tamil Nadu Value Added Tax Act could not be sustained where the assessee had produced objections, books of account, registers, invoices, bank payment details and other supporting records, but the assessing authority failed to examine that material or explain why it was insufficient. The HC held that adverse conclusions in tax matters require a proper enquiry and due consideration of the documents relied on by the assessee. As the assessments were made in a cursory manner without discussing the evidence, they were set aside and the matters remanded for fresh consideration with a personal hearing and an opportunity to produce relevant records. Case-Laws VAT and Sales Tax Mon, 12 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333727