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2017 (10) TMI 1166 - HC - VAT and Sales TaxValidity of assessment order - TNGST Act - Section 54 of the TNGST Act - opportunity to cross-examine - Held that: - reliance placed in the case of M/s. Rajaganapathi Traders Versus The Commercial Tax Officer (FAC) [2017 (10) TMI 1164 - MADRAS HIGH COURT], where it was held that without affording an opportunity of cross examination of the other end dealer, there was no scope for the respondent to rely on the material relating to the said dealer for determination of the said liability on the petitioner - petition allowed.
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