2017 (7) TMI 470

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....el for the petitioner and Mr.K.Venkatesh, learned Government Advocate for the respondent. 2. The petitioner is before this Court challenging an order of assessment dated 08.03.2004 under the provisions of the Tamil Nadu General Sales Tax Act (TNGST Act) for the year 1995-1996. It may not be necessary for this Court to go into the merits of the assessment as the challenge to the impugned proceed....

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....es of inter-Department correspondence, but he is only entitled to those copies on which reliance is placed by the assessing authority for making an order of assessment. But, even this should only succeed on production of regular accounts by the assessee. Therefore, we propose to give the following directions in this Original Petition, after hearing the Government Advocate and accordingly, direct t....

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....law, as early as possible. The Original Petition is ordered in the above manner." 4. In term of the above direction, the petitioner was required to produce the books of accounts for the relevant year and if he complies with the condition there was a direction to the respondent to furnish the copies of the available documents on which the Assessing Authority proposed to rely in making an orde....

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....ued by the Tribunal, he is entitled to copies of the documents based on which the order of assessment is proposed to be made. However, the respondent has not complied with the direction issued by the Tribunal though it is admitted that the petitioner had produced the books account as per the direction of the Tribunal. This is sufficient to hold that the impugned order is contrary to the direction ....