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2014 (2) TMI 1047 - MADRAS HIGH COURTStay application - Difference between tax paid under the TNVAT Act under Works Contract Act - Suppression of sales - Difference in purchase turnover between the trial balance and the monthly sales tax returns - Held that:- A perusal of the material documents reveals that what are all the information available with the assessee had been furnished to the department and the assessee had been duly assessed to tax and the liability had been fixed - sales cannot be construed as Inter State sales and it is only a sales within the State of Tamil nadu, now the respondents have invited the dealer to prove their objections through an audited trial balance and the Profit and Loss Account and undoubtedly, it is for the assessee to prove its objections in accordance with law. As the respondents have proposed to revise the assessment only for non-furnishing of the audited trial balance and the plea of the petitioner that they are prepared to prove their objections with the audited accounts, these writ petitions are disposed of with a direction to the writ petitioner to file their proof of objections within a period of four weeks from the date of receipt of a copy of this order. Thereafter, the respondents shall consider the same in accordance with law and on merits, give an opportunity of hearing to the dealer and pass appropriate orders thereon within a period of eight weeks thereafter. Till such time, the respondents are directed not to proceed with the recovery order - Stay granted.
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