2017 (10) TMI 112

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....ha Sironmoni, learned Counsel for the petitioner and Mr.S.Kanmani Annamalai, learned Additional Government Pleader for the respondent. 2. With the consent of the learned counsel on either side, the writ petitions themselves are taken up for disposal. 3. The petitioner who is a registered dealer on the file of the respondent under the provisions of the Tamil Nadu Value Added Tax Act, 2006 (TNVAT ....

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.... respondent had issued a notice based on mismatch details taken from the departmental website, without conducting any verification of the accounts of the petitioner. In this regard, the learned Counsel for the petitioner has relied upon a decision of this Court rendered in the case of M/s.JKM Graphics Solutions Pvt Limited & Others Vs. Commercial Tax Officer, Vepery Assessment Circle and Others (W....

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.... the dealers in various consumer items and the manufacturers placed those items for display and sale in their business premises and they are not insisting upon payment being made for those items which are kept in display. In my considered view, if the materials are placed in the petitioner's business premises, then obviously, invoices ought to have been raised in the name of the petitioner or ....