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2016 (10) TMI 940 - HC - VAT and Sales TaxEntitlement for deduction u/r 8(5) of the Act - production of Form-S Certificate - unless and until the Department produce the Form-S Certificate, petitioner cannot do so - the dealers with whom petitioners had transactions are all reputed dealers, who are registered before the various Assessment Circles in Chennai District and they are regularly filing their monthly returns and paying taxes - when section 13 of the Act has been held to be only procedural and Section 5 of the Act being the charging section for levy of tax on deemed sale of works contract, failure to discharge the alleged procedure under section 13 of the Act does not give a jurisdiction to the respondent to invoke its revisional powers under section 27 of the Act, moreso, when the sub-contractor had filed their return and paid tax under section 5 of the Act and the petitioner is entitled for deduction under Rule 8(5) of the Act. Completion of assessment solely on the instructions of the Audit Wing - Held that: - this should not be the sole reason for confirming the D-3 proposal and complete the assessment Held that: - matter is remanded to the respondent to conduct a thorough verification of the details through their official channel, as to the stand taken by the petitioner stating that all the contractors are registered dealers as on date and they have been regularly filing returns before their respective Assessing Officer and paying the tax, after due verification, the respondent shall afford an opportunity of personal hearing to the petitioner and redo the assessments in accordance with law - petition disposed off - matter on remand.
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