TN VAT Act Empowers Authorities to Summon Documents and Witnesses u/ss 81 & 82 for Effective Tax Enforcement.

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....Jurisdiction - powers to the authorities under TN VAT to summon documents and witnesses - Misuse of IEC Code - To know the actual importer - The TAN VAT Act gave ample powers to the authorities to summon documents and witnesses and to call for information from the other Departments under Sections 81 and 82 of the Act. Similar provisions are there in the newly enacted GST Acts....