https://www.taxtmi.com/caselaws?id=413835 The Madras HC held that an escaped turnover assessment under the Tamil Nadu VAT Act cannot rest merely on Enforcement Wing materials without independent application of mind by the assessing authority. Applying the Narasus and Madras Granite principles, the Court found the impugned order vitiated because it reflected adoption of the proposal rather than a assessment on the merits. The assessment order was set aside, and the matter was remitted for a fresh assessment to be completed independently and in accordance with law, after furnishing photocopies of the D-7 records within the stipulated time. en-us Wed, 25 Aug 2021 00:00:00 +0530 Thu, 21 Oct 2021 12:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413835 The Madras HC held that an escaped turnover assessment under the Tamil Nadu VAT Act cannot rest merely on Enforcement Wing materials without independent application of mind by the assessing authority. Applying the Narasus and Madras Granite principles, the Court found the impugned order vitiated because it reflected adoption of the proposal rather than a assessment on the merits. The assessment order was set aside, and the matter was remitted for a fresh assessment to be completed independently and in accordance with law, after furnishing photocopies of the D-7 records within the stipulated time. Case-Laws VAT and Sales Tax Wed, 25 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413835