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2015 (5) TMI 337 - HC - VAT and Sales TaxDetermination of total taxable sales value - respondent has placed reliance upon some material which are not made available to assessee by the second respondent - violation of principles of natural justice - Held that:- Perusal of the impugned proceedings would disclose that primary reliance was placed on the website entries relating to M/s.S.K.S. Industries, Coimbatore having TIN No.33732124475 and the assessment notice came to be passed on the basis of the said information. In the considered opinion of the Court, non-furnishing of information, result in prejudice to the petitioner to put forth his defence in proper and effective manner. - Decided in favour of assessee.
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