2016 (7) TMI 140

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....eenniappan For the  Respondent : Mr. Manokaran Sundaram, A.G.P. ORDER Heard Mr.R.Seenniappan, learned counsel for the petitioner and Mr.Manokaran Sundaram, learned Additional Government Pleader, who accepts notice for the respondent and with the consent of parties, the writ petition itself is taken up for final disposal. 2. The learned counsel on either side submit that the issue invol....

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....uty upon the dealer to satisfy the assessing authority that the claim is not hit by any of the restrictions or conditions contained under Section 19 of the VAT Act. In this regard, it is essential for the assessing authority to embark upon the fact finding exercise to ascertain the quantum of loss of the goods which were purchased on which tax was paid vis-a-vis the goods manufactured from and out....

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....n ad hoc percentage stands set aside. However, liberty is granted to the concerned assessing officer to issue appropriate show-cause notices to the petitioners clearly setting out under what circumstances they propose to revise or call upon the petitioner to reverse refund sanctioned and after inviting objections proceed in accordance with law. (5) The undertaking given by the dealer in form W i....