2005 (2) TMI 781

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....ons is to the order of the respondent dated December 28, 2004 which order has been passed after an order of remand made by the Appellate Assistant Commissioner (CT), Salem, specifically directing the respondent to provide an opportunity to cross-examine the seller at Bangalore with regard to the alleged purchase of refined sunflower oil for Rs. 37,39,000 during the year 1993-94 and Rs. 9,73,800 du....

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.... of Civil Procedure for the purpose of summoning and enforcing the attendance of any person and examining him on oath or affirmation as well as compelling the production of any document. The said provision also enables the respondent to take action in the event of the summoned person failing to attend or produce the document called for.   3.. I find that the respondent has stated in the or....

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....d portion of the impugned order only discloses that the respondent was not inclined to exercise all the powers that are vested in him under section 54 of the Tamil Nadu General Sales Tax Act. The respondent was rest content with merely issuing the summons and stating that since the concerned dealer failed to appear, he had no other alternative except to pass orders based on the available materials....