TaxTMI 
TaxTMI 
2017 (10) TMI 1164
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....or the assessment years 1993-94 & 1994-95. It may not be necessary for this Court to make a roving exercise into the factual matrix as the short issue to be decided in these writ petitions is whether the impugned orders are in compliance with the directions issued by this Court in W.P.Nos.2945 & 2946 of 2005 dated 01.02.2005. The said writ petitions were filed by the petitioner herein challenging the proceedings of the respondent dated 28.12.2004. 3.By the said proceedings, the respondent assessed the petitioner to tax and failed to give effect to the order passed by the Appellate Assistant Commissioner directing an opportunity of cross examination being offered to the petitioner to cross examine the other end dealer viz., Karnataka. The C....
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....son and examining him on oath or affirmation as well as compelling the production of any document. The said provision also enables the respondent to take action in the event of the summoned person failing to attend or produce the document called for. 3. I find that the respondent has stated in the order impugned in W.P.No. 2945/2005 as under:- "According to the direction of the Appellate Assistant Commissioner (CT), Salem to provide opportunity for cross examination, the seller at Bangalore was summoned to produce the accounts for cross examination with the dealer to the alleged purchase of Refined Sunflower Oil for Rs. 37,39,000.00 during the year 93-94. The notice issued to the other state dealer was served on 24.03.2004 as per this o....
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....der to ensure the presence of the dealer concerned for being offered for cross examination by the petitioner, without which, there would be no scope for the respondent to rely on the materials relating to the said dealer for determination of the tax liability on the petitioner. It is open to the respondent to pass order afresh by complying with the provisions contained in Section 54 of the Tamil Nadu General Sales Tax Act. 6. Writ Petitions are disposed of accordingly. No costs. Connected Miscellaneous Petitions stand closed." 4.While disposing of the writ petition, the Court took into consideration the power conferred on the assessing authority under Section 54 of the TNGST Act and directed that the assessing authority should exercise a....