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2015 (12) TMI 575 - MADRAS HIGH COURTSale of plant and machinery and vehicles has been overruled by the respondent on the ground that no documentary evidence is produced - opportunity to produce the documentary evidence - Held that:- A perusal of the impugned orders would show that the notices were issued on 5.6.2014 and the petitioner submitted their objections on 16.6.2014. The orders were passed on 7.7.2014 without calling upon the petitioner to produce the documentary evidence. it is settled law as per the decision of the Division Bench of this Court in SRC Projects Private Limited Vs. Commissioner of Commercial Taxes [2008 (9) TMI 914 - MADRAS HIGH COURT] that an opportunity of hearing ought to be granted. - Therefore, one opportunity needs to be given to them to produce proof to show that the sale of the items actually took place in Visakapatnam. - Decided in favour of assessee.
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