2018 (1) TMI 1590

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rnment Advocate accepts notice for the respondent. Heard both. By consent, the writ petition itself is taken up for final disposal. 2. The petitioner has filed this writ petition challenging an order of assessment dated 16.2.2017 passed by the respondent under the provisions of the Tamil Nadu Value Added Tax Act, 2006 for the year 2012-13. 3. As could be seen from the impugned assessment order, ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tion canceled dealers, the learned counsel for the petitioner submits that the petitioner has got sufficient details to show that the purchases effected by them were from dealers, whose registration certificates are valid. Furthermore, the learned counsel for the petitioner has referred to the Hon'ble Division Bench judgment of this Court in the case of Assistant Commissioner (CT), Broadway As....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d tax under the other two heads namely reversal of input tax credit under Section 19(5)(c) of the State Enactment and the purchases alleged to have been effected from registration canceled dealers, within a period of 15 days from the date of receipt of a copy of this order. If the petitioner complies with the above two conditions, they will be entitled to treat the impugned assessment order as a s....