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    <title>2019 (9) TMI 516 - MADRAS HIGH COURT</title>
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    <description>Assessment of receipts as taxable turnover was sustained because the assessee failed to produce sufficient documentary material to show that the activity was only installation or interior-decoration services and not a taxable supply of goods. The assessing authority had sought work orders, purchase orders, invoices, detailed work descriptions and other client records, but these were not adequately furnished. On such incomplete material, the Court held that the nature of the transactions could not be reassessed in writ jurisdiction, and the assessment order was left undisturbed with the statutory appeal remedy preserved.</description>
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      <description>Assessment of receipts as taxable turnover was sustained because the assessee failed to produce sufficient documentary material to show that the activity was only installation or interior-decoration services and not a taxable supply of goods. The assessing authority had sought work orders, purchase orders, invoices, detailed work descriptions and other client records, but these were not adequately furnished. On such incomplete material, the Court held that the nature of the transactions could not be reassessed in writ jurisdiction, and the assessment order was left undisturbed with the statutory appeal remedy preserved.</description>
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