https://www.taxtmi.com/caselaws?id=350011 An assessment under the Tamil Nadu General Sales Tax Act was held unsustainable because the assessing authority failed to secure the presence of the other-end dealer for cross-examination, despite earlier directions to do so under Section 54. Material said to have been obtained from that dealer could not be relied on to fasten tax liability on the assessee without affording cross-examination. The defect went to the root of the assessment, and the matter was not remitted again in view of the earlier binding directions. The assessment order was quashed and relief was granted to the assessee. en-us Fri, 06 Oct 2017 00:00:00 +0530 Sat, 28 Oct 2017 10:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350011 An assessment under the Tamil Nadu General Sales Tax Act was held unsustainable because the assessing authority failed to secure the presence of the other-end dealer for cross-examination, despite earlier directions to do so under Section 54. Material said to have been obtained from that dealer could not be relied on to fasten tax liability on the assessee without affording cross-examination. The defect went to the root of the assessment, and the matter was not remitted again in view of the earlier binding directions. The assessment order was quashed and relief was granted to the assessee. Case-Laws VAT and Sales Tax Fri, 06 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350011