TMI Blog2017 (11) TMI 593X X X X Extracts X X X X X X X X Extracts X X X X ..... the impugned order. Therefore, the impugned order has necessarily held to be unsustainable - petition allowed - decided in favor of petitioner. - W.P.No.50291 of 2006 and M.P.No.1 of 2006 - - - Dated:- 24-10-2017 - T. S. Sivagnanam, J. For the Petitioner : Mr.S.Ramanathan For the Respondent : Mr.K.Venkatesh ORDER Heard Mr.S.Ramanathan, learned counsel for the petitioner and Mr.K.Venkatesh, learned Government Advocate for the respondent. 2. The petitioner is a dealer in Vegetable Oil and Oil Cake and registered on the file of the respondent under the provisions of the Tamil Nadu General Sales Tax Act, 1959 (TNGST Act) and the Central Sales Tax Act, 1956 (CST Act). 3. In this writ petition, the petitioner has chal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the impugned assessment order has been passed. The writ petition, filed by the petitioner challenging the assessment order dated 22.07.2004, was disposed of with a direction to the respondent to afford opportunity to cross-examine the witnesses, whose invoices were relied on by the respondent. Thus, it has to be seen as to whether this direction has been complied with. In the impugned assessment order, the respondent has stated that he has not sent summons to the other State dealers, but though they have not directed to appear before him, they have failed to do so and therefore has confirmed the proposal and passed the assessment order. It has to be seen as to whether the respondent was justified in doing so. 5. Section 54 of the TNGST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... him to compel production of any documents and also enforce attendance of such third person. If the respondent is unable to secure the presence of third party, then, obviously such material collected from the third party cannot be relied on to penalise the dealer or to re-determine their total and taxable turnover. In other words, if a document relied by the Assessing Officer collected from the third party is not made available to the dealer and if the dealer is not provided an opportunity to cross- examine such third party for no fault committed by them, then, the benefit should accrue to the dealer. Consequently, it has to be held that no Revision of Assessment can be made based on those documents/ statements which remain uncontroverted. T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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