2021 (2) TMI 1037

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....URABLE MS.JUSTICE R.N.MANJULA For Appellants: Mr.Md.Shaffiq Special Government Pleader For Respondent: Ms.Aparna Nandakumar JUDGMENT T.S. Sivagnanam, J We have heard Mr.Mohamed Shaffiq, learned Special Government Pleader appearing on behalf of the appellants and Ms.Aparna Nandakumar, learned counsel for the respondent. 2. This appeal, filed by the appellants, is directed against ....

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....ince the proviso (1) to section 19, which is prior to 29.1.2016, only requires the registered dealer namely, the purchasing dealer to establish that the tax due on such purchase has been paid by him in the manner prescribes, this fact was duly proved by the purchasing dealer in the present case and the assessing authority himself has noted the said fact, therefore, there was no question of denying....

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.... in the present case is a non- existent or a ghost dealer. The identity and registration of the selling dealer and the fact that he collected the tax from the purchasing dealer in question are duly proved on record and are not disputed. 9. In view of this legal position, we do not have any doubt that the learned Single Judge was perfectly justified in allowing the writ petition filed by t....