2007 (9) TMI 564

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....eptember 12, 2005, proposing to assess the petitioner to tax on the basis of best of judgment, for the assessment years 1999-2000 and 2000-01, after a report from enforcement wing officers of the department. The petitioner submitted separate replies on September 28, 2005. Thereafter the respondent passed two separate assessment orders dated June 29, 2007 demanding payment of tax as well as imposin....

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.... Bureau of Investigation (CBI) also issued summons to the petitioner to produce the documents. The Central Bureau of Investigation (CBI) enquiry against the aforesaid company led to the enforcement officials initiating action against the petitioner which resulted in a notice and ultimately the final assessment orders. In response to the pre-assessment notice, the petitioner submitted a reply da....

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....page 90): "6. Therefore, the writ petition is ordered setting aside the impugned order and directing the second respondent to provide the copies of whatever documents he has in his possession for passing the order impugned in the writ petition, to the petitioner within a period of two weeks. If the second respondent is not in possession of any of the documents, the second respondent shall also ....

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.... that the petitioner did not deny the inter-State purchases, does not appear to be correct. A person who claims that there were no transactions (1)Reported as G.K. Chemicals v. State of Tamil Nadu [2008] 13 VST 88 (Mad). at all, should be deemed to have denied the allegations of inter-State purchases also. Under such circumstances, following the earlier order passed, which also arose as a resul....