https://www.taxtmi.com/caselaws?id=347636 The assessing authority must consider an application under Section 84 of the Tamil Nadu Value Added Tax Act on merits after granting personal hearing and pass a reasoned order. The authority is not under a direct statutory duty to verify the contractors' returns with their assessing officers, but it should use official machinery where necessary to ensure the same transaction is not taxed twice. The text notes that the petitioner claimed tax had already been accounted for and paid by the contractors, so the verification exercise should be confined to confirming the factual position before deciding the application in accordance with law. en-us Thu, 10 Aug 2017 00:00:00 +0530 Fri, 08 Sep 2017 06:20:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347636 The assessing authority must consider an application under Section 84 of the Tamil Nadu Value Added Tax Act on merits after granting personal hearing and pass a reasoned order. The authority is not under a direct statutory duty to verify the contractors' returns with their assessing officers, but it should use official machinery where necessary to ensure the same transaction is not taxed twice. The text notes that the petitioner claimed tax had already been accounted for and paid by the contractors, so the verification exercise should be confined to confirming the factual position before deciding the application in accordance with law. Case-Laws VAT and Sales Tax Thu, 10 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347636