TMI Blog2020 (6) TMI 221X X X X Extracts X X X X X X X X Extracts X X X X ..... e books of accounts have not been verified till this date, the order now impugned is set aside and a direction is issued to the petitioner to produce the books of accounts on or before 19.06.2020 for verification by the respondent. The respondent may then verify the entries in Part -B and Part-C in Form -WW. If the respondent requires any clarification, necessary notice may be issued to the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dram Assessment Circle in Madurai. For the assessment year 2014-2015, the petitioner reported a total taxable turnover of ₹ 2,06,46,384/-. They had submitted monthly returns before the respondent. 2. It is the claim of the petitioner that the monthly returns have been accepted and the original assessment under Tamil Nadu Value Added Tax Act for the Assessment year 2014-2015 under Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in Part-B had shown the turnover of ₹ 10,21,056/-. The respondent claimed that the amount shown in Part-C had been wrongly mentioned and it should have been reflected in Part-B. It is stated that the tax which is chargeable is 2% to 5% for Part -C and 14.5% for Part-B. It is claimed that the difference in the rate of tax has now been claimed in the order impugned before this Court. 3.Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of accounts which can be physically verified by the respondent and determination can be arrived whether the amount should have been reflected in Part -C or Part-B. 5. In view of this submission, since only a self assessment has been made and since the books of accounts have not been verified till this date, the order now impugned is set aside and a direction is issued to the petitioner to produ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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