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2018 (7) TMI 1265 - HC - VAT and Sales TaxValidity of assessment order - TNGST Act - case of petitioner is that Assessment Officer did not have any independent material, except some materials gathered from the Central Excise Department and there are no material to establish that the petitioner had not accounted for the transactions - Held that:- The respondent has used the materials received from the Central Excise Department to be the basis for initiation of the proceedings by issuing notice dated 12. 03. 2009. It is not as if the respondent has straightaway proceeded and passed the orders and issued demands based on the material received from the Central Excise Department. Therefore, the materials received from the Central Excise Department has been treated to be a source report based on which action under the Provisions of Tamil Nadu General Sales Tax Act has been initiated - there are no error in the said aspect. As regards that there are no material to establish that the petitioner had not accounted for the transactions, it is found that the entire material revolves on the disputed question of fact. This Court is inclined to issue appropriate direction so that the petitioner can approach the Appellate Authority simultaneously not exposing the petitioner to any further financial liability pending disposal of the appeals - petition is disposed off by directing the petitioner, in each of the above petitions, to file the appeal(s) before the Appellate Assistant Commissioner (CT-IV), Chennai 108 within a period of 30 days from the date of receipt of a copy of this order.
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