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2019 (3) TMI 508 - HC - VAT and Sales TaxDirection to furnish the records in support of the alleged purchases effected - innocuous prayer - It is the case of the petitioner that he does not know the alleged seller of the goods and further, it is his case that the alleged sale transaction is said to have taken place during the time when his mother was alive and was the Proprietrix of the business. Held that:- The prayer sought for by the petitioner is only to cross examine the seller and transporter of the goods, which were allegedly purchased in the years 2009-2010, 2010-2011 & 2011-2012 respectively, during the time when the petitioner's mother was alive and was the Proprietrix of the business. The respondent, being the State, are also interested in finding out the truth. That being the case, this Court is of the considered view that no prejudice will be caused to them if the prayer sought for in this writ petition is granted to the petitioner. This Court directs the respondent to furnish the records in support of the alleged purchases effected in the years 2009-2010, 2010-2011 & 2011-2012 respectively to the petitioner and issue summons to the third parties, who had sold the goods to the petitioner for producing the records and permit the petitioner to conduct the cross examination of the third parties and conduct a detailed inquiry before proceeding - petition disposed off.
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