2016 (10) TMI 144

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....ani Annamalai ORDER Heard Mr.T.Pramodkumar Chopda, learned counsel appearing for the petitioner and Mr.S.Kanmani Annamalai, learned Additional Government Pleader appearing for the respondents. 2. The petitioner-Company, which is a registered dealer on the file of the respondent under the provisions of the Tamil Nadu Value Added Tax, 2006 (hereinafter referred as "the TNVAT Act") and the C....

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....ounted for (purchase) and (ii) discount received on post purchase / sales. 6. The petitioner submitted their representation on 26.10.2015 and a sworn statement was also recorded on 18.01.2016. Personal hearing notice was issued to the petitioner on 29.02.2016, wherein, the respondent referred to the request made by the petitioner, on 18.01.2016, for providing purchase bills, so that the respond....

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....starts only in page No.7 of the impugned assessment order, that too, in the last three paragraphs. Though, the respondent has recorded the statement made by the petitioner for furnishing the copies of the bills, the respondent proceeded to frame the Assessment, stating that in spite of sufficient opportunity, the petitioner did not utilize the opportunity. The petitioner has stated before this Cou....