2016 (9) TMI 768

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....taken up for final disposal. 2. The petitioner is a manufacturer of de-silting machines and registered as a dealer on the file of the first respondent under the provisions of the Tamil Nadu Value Added Tax Act, 2006. The petitioner was awarded a tender for supply and delivery of de-silting machines for sewer maintenance including maintenance contract for maintaining the machines and rate contract for de-silting the manhole chambers. The petitioner entered into an agreement with the second respondent Board and the contract was to be performed by the petitioner by procuring de-silting machines from Ahmedabad and the three wheelers and the four wheelers, on which, the machines are to be mounted, should be registered in the name of the second ....

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.... the petitioner namely Mr.Zulfikar Barodawala died. Therefore, no objections could be filed for the pre-assessment notice for the year 2014-15. Thereafter, the impugned orders of assessment were passed on 8.7.2016 and 15.7.2016 for both the years. 6. The learned counsel for the petitioner submitted that the partner of the petitioner, who passed away, participated in the personal hearing and produced all the documents. Yet, the first respondent recorded certain findings in the impugned assessment orders, which are contrary to facts. By way of an illustration, it is pointed out that the Assessing Officer stated as if the petitioner themselves admitted that the name, address and tax payer identification number of the petitioner were not avail....