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TMI Blog2017 (10) TMI 112X X X X Extracts X X X X X X X X Extracts X X X X ..... then obviously, invoices ought to have been raised in the name of the petitioner or else, it should have been shown as a product for demonstration purpose only and would be taken back by the manufacturer/supplier. However, these facts have to be established by the petitioner before the Assessing Officer, for which purpose, they are bound to produce the entire details of stock, more particularly, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... who is a registered dealer on the file of the respondent under the provisions of the Tamil Nadu Value Added Tax Act, 2006 (TNVAT Act in short), is before this Court, challenging the orders of assessment under the said Act for the assessment years 2013-14 and 2014-15. 4. A perusal of the impugned assessment orders shows that the petitioner has not cooperated with the assessment proceedings and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ered in the case of M/s.JKM Graphics Solutions Pvt Limited Others Vs. Commercial Tax Officer, Vepery Assessment Circle and Others (WP.No.105/2006 and etc., batch) dated 01.03.2017. Therefore, it is submitted that the impugned assessment orders may be set aside and the matters may be remanded to the respondent for fresh consideration. 6. The learned Additional Government Pleader, on the other ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are placed in the petitioner's business premises, then obviously, invoices ought to have been raised in the name of the petitioner or else, it should have been shown as a product for demonstration purpose only and would be taken back by the manufacturer/supplier. However, these facts have to be established by the petitioner before the Assessing Officer, for which purpose, they are bound to pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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