https://www.taxtmi.com/caselaws?id=296613 An assessment revision based on third-party returns could not be sustained where the assessee was given only the sale bills, while other relied-upon records were withheld and the other end dealer was not produced for cross-examination. Section 81 of the Tamil Nadu Value Added Tax Act, 2006 empowers the assessing officer to summon persons and require documents, and a fair enquiry requires use of that power where necessary. The revision was also held inconsistent with the parameters laid down in the cited High Court decision, so the order was quashed and the matter remitted for fresh consideration in accordance with law. en-us Tue, 11 Dec 2018 00:00:00 +0530 Fri, 30 Jul 2021 09:07:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=296613 An assessment revision based on third-party returns could not be sustained where the assessee was given only the sale bills, while other relied-upon records were withheld and the other end dealer was not produced for cross-examination. Section 81 of the Tamil Nadu Value Added Tax Act, 2006 empowers the assessing officer to summon persons and require documents, and a fair enquiry requires use of that power where necessary. The revision was also held inconsistent with the parameters laid down in the cited High Court decision, so the order was quashed and the matter remitted for fresh consideration in accordance with law. Case-Laws VAT and Sales Tax Tue, 11 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=296613