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2018 (2) TMI 987 - HC - VAT and Sales TaxValidity of assessment order - TNVAT Act - it was alleged that substantial part of the mistake lies with the dealers, as they did not respond to the revision notices respectively dated 01.4.2016 and 06.4.2016 - Held that: - On a perusal of the income and expenditure accounts filed by the petitioners under the Income Tax Act, 1961 for the relevant assessment years, it is seen that substantial portion of the work has been done by the petitioners for various local bodies and the petitioners have given the contract numbers and also mentioned about the departmental supply of materials wherever it has been given. It may be true that the petitioners did not produce the copies of the contract agreements. However, the petitioners having transacted business with the Governmental bodies, the respondent can accept any authenticated record given by the concerned authority, for whom, the work has been performed by the petitioners and this would be sufficient to examine the correctness of the transactions reported by the petitioners in their respective turn over. The petitioner directed to pay 15% of the dispute tax for each of the assessment years as computed in the impugned assessment orders, within a period of 15 days from the date of receipt of a copy of this order - petition disposed off.
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