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2022 (11) TMI 685 - HC - VAT and Sales TaxValidity of assessment order - sales suppression - Tamil Nadu General Sales Tax Act, 1959, read with the relevant rules - HELD THAT:- The order passed by the Appellate Tribunal is well considered and requires no interference. This Court, in exercising the power under Article 226 of the Constitution of India, is only concerned with decision making process and not decision per se. The fact on record also indicates that the attempt of the petitioner to distance himself from the liability was made only before the Appellate Commissioner by producing few affidavits of persons whose names were in the slip. This is long after the assessment notice was issued on 31.12.1998. Further, Section 38B clearly stipulates that reasons has to be recorded in writing by the Appellate Assistant Commissioner that he has considered such document as genuine and failure to produce the same before the Assessing Authority was beyond the control of the dealer. Thus, the Appellate Assistant Commissioner committed an error in allowing the petitioner's appeal based on affidavits of so called persons whose name were there in the slips - the order of the Tribunal does not warrant any interference. The Writ Petition is dismissed.
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