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2017 (9) TMI 1419 - HC - VAT and Sales TaxNatural justice - Job Work Charges - Liability under Section 13 of the Act - Held that: - if the opportunity of personal hearing had been granted to the petitioner, then, the entire material could have been thrashed out before the respondent without giving room for any presumptions or assumptions. In the counter affidavit filed by the respondent, it is admitted that the petitioner has purchased materials in their name. If such is the position, then, the issue would be as to whether the findings recorded by the respondent are correct. Penalty u/s 27 (3) and (4) of the Act - Held that: - it is admitted by the respondent even in the revision notice, dated 14.09.2015, that the entire details have been culled out from the balance sheet and other documents produced by the petitioner - penalty set aside. The findings rendered by the respondent, in both the impugned assessment orders under the head Job Work Charges and Liability under Section 13 of the TNVAT Act are set aside and the matter is remanded to the respondent for fresh consideration - appeal allowed by way of remand.
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