2016 (11) TMI 461

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....ales Tax<br>Mr. JUSTICE T.S.SIVAGNANAM For the Petitioner: Mr.D.Vijayakumar For Respondents: Mr.K.Venkatesh Government Advocate C O M M O N O R D E R Heard Mr.D.Vijayakumar, learned counsel for the petitioner and Mr.K.Venkatesh, learned Government Advocate accepting notice on behalf of the respondent. By consent, the Writ Petition itself is taken up for final disposal. 2.The petitioner is a....

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....ounts Books and copies of the Purchase Ledger extract, the Appellate Authority did not make an endeavour to examine any of those records and mechanically confirmed the order of assessment. In fact the petitioner raised the very same contention before the Assessing Officer, but, curiously enough, the Assessing Officer stated that there is no need to call for the Accounts of the dealer under the VAT....

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.... Appellate Authority viz. the second respondent with similar prayer, the second respondent did not outrightly reject the petitioner&#39;s contentions, but brushed aside the same and dismissed the Appeals by stating that the petitioner is not a manufacturer and they had not maintained proper stock book. 6.When the Appellate Authority is examining the correctness of the order passed by the Assessin....