https://www.taxtmi.com/caselaws?id=395846 A self-assessment demand under the Tamil Nadu Value Added Tax Act could not be sustained where disputed turnover entries in Form-WW were not verified against the books of account and the assessee had not been given an effective opportunity to clarify the discrepancy. The HC held that the proper course was to permit production and verification of the books before completing the assessment. The assessment order was set aside, and the matter was remitted for fresh consideration, with liberty to revive the assessment if the books were not produced within the time granted. en-us Thu, 04 Jun 2020 00:00:00 +0530 Thu, 03 Dec 2020 11:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395846 A self-assessment demand under the Tamil Nadu Value Added Tax Act could not be sustained where disputed turnover entries in Form-WW were not verified against the books of account and the assessee had not been given an effective opportunity to clarify the discrepancy. The HC held that the proper course was to permit production and verification of the books before completing the assessment. The assessment order was set aside, and the matter was remitted for fresh consideration, with liberty to revive the assessment if the books were not produced within the time granted. Case-Laws VAT and Sales Tax Thu, 04 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395846