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2016 (7) TMI 1266 - MADRAS HIGH COURTValidity of assessment order - purchases and input tax credit was declared bogus in the absence of production of any proof regarding inward movement of goods on behalf of assessee - Held that: - the assessment has been completed in a most cryptic and arbitrary manner. None of the contentions raised by the petitioner has been gone into - it is evidently clear that it is a case of total non application of mind on the part of the respondent - assessment order set aside - petition allowed - decided in favor of petitioner.
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