9911796707
TMI Blog2016 (7) TMI 1430X X X X Extracts X X X X X X X X Extracts X X X X ..... aw rubber sheets and registered under the provisions of the Tamil Nadu Value Added Tax Act, 2006 and Central Sales Tax Act, 1956 on the file of the respondent. The petitioner in this writ petition has challenged the assessment order dated 15.06.2016 for the year 2014 - 2015. The respondent issued a notice to the petitioner dated 27.05.2016 referring to earlier notice dated 27.08.2015 wherein the petitioner was requested to produce copies of purchase invoices, transportation and payment details for the purchases effected from M/s.Grown Marketing. While acknowledging the same, the petitioner has furnished the copies of the invoices and payment details, but not furnished transportation details of goods. Along with their reply dated 14.09.2015, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith those two dealers and stated that they were of the opinion that the invoices are prima facie evidence for claiming input tax credit and all payments to those two dealers were through bank transactions duly authenticated and this will also act as an evidence to show that actual business transaction had taken place. Further, the petitioner stated that the products involved in the business transaction are delivered to M/s.Thejo Engineering at Kulasekaram Branch Office and they in turn transport the products to M/s. T V S Sri Chakara Limited, Madurai and the documents relating to transport of goods by M/s.Thejo Engineering could be presented before officials as supporting documents for the business transaction. Further, the petitioner state ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ating to transport of goods by M/s.Thejo Engineering were produced for verification, the respondent arbitrarily stated that the petitioner have not contested the matter with documentary evidences for Transport of goods. It is rather surprising as to how the respondent would have passed such an order, when she has recorded that transport documents were produced for verification. Thus, it is evidently clear that it is a case of total non application of mind on the part of the respondent. 4. Furthermore, in the notice dated 27.05.2016 reference has been made to the communication given by the Commercial Tax Officer, Thackalay dated 24.05.2016. Copy of the same was not furnished to the petitioner nor the respondent appreciated the fact that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
