2016 (6) TMI 1140

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..... an Sundaram, A.G.P. O R D E R Heard Thiru.V.Sundareswaran, learned counsel for the petitioner and Thiru.Manokaran Sundaram, learned Additional Government Pleader, for the respondent. 2. The learned Additional Government Pleader accepts notice on behalf of the respondent. 3. This is a classic case where a dealer has hoodwinked the Department and failed to show the sales and pay tax. The petitio .....

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..... he certificate of registration would be cancelled. 4. It is not known as to how the petitioner could do so. The entire evasion of tax would not have been unearthed except for an inspection done in the place of business. In the written instructions given to the learned Government Pleader by the respondent, it is stated that the petitioner never paid tax and simply deducted TDS from the tax payable .....

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