2016 (9) TMI 1431

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....mani Annamalai, Special Government Pleader (Taxes), for the appellant N. Prasad for the respondent ORDER This writ appeal is preferred by the  assessing officer, viz., the Assistant Commissioner (CT), Thiruverkadu  Assessment Circle, under the Tamil Nadu Value Added Tax Act, calling in  question, the correctness of the order passed by the learned single judge  (Infinit....

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....er have been notified. We are surprised to note that majority of those 333 sellers of writ petitioner-dealer are equally registered dealers/companies incorporated under the provisions of the Indian Companies Act. The second limb of allegations relates to five sellers of the writ petitioner/dealer who have not filed their returns. The third limb of the allegation relates to purchases are said to ha....

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....o the Department by such seller, the action lies against such a defaulting seller but not against the purchaser. Obviously, the error, if any is not attributable to the writ petitioner/dealer in claiming I. T. C. based upon the invoice generated by its seller, but it is liable against the so-called seller. Instead of trying to cross verify the I. T. C. availed of by the petitioner with specific re....