assessing officer:
Their contention was carefully examined with reference to the
Form WW, Contentions put forth by them, Documentary evidences
produced by them and other ... assessing officer:
Their contention was carefully examined with reference to the
Form WW, Contentions put forth by them, Documentary evidences
produced by them and other
TNVAT Act . The petitioner had
submitted its final return in form WW in terms of Section 63-A of the TNVAT
Act. The impugned order ... proceeds on the basis that scrutiny of Form WW
statement for the assessment year 2013-2014, revealed that the petitioner had
purchased Raw hides
state sales
during the relevant year.
3. By referring to Form-I, Form-WW and annexure thereto, learned
counsel for the petitioner submits that
also filed a certificate issued by the Chartered Accountant
in Form “WW” as is required under Section 63-A of the TNVAT Act,
2006. However
also filed a certificate issued by the Chartered Accountant
in Form “WW” as is required under Section 63-A of the TNVAT Act,
2006. However
WW1/M1: Document dated 08.11.2012.
(b) Ex. WW1/M2: Voucher dated 08.11.2012.
(c) Ex. WW1/M3: Form ... WW1/M15: Voucher dated 31.05.2012.
(p) Ex. WW1/M16: Voucher dated 30.09.2011.
(q) Ex. WW1/M17: Form
notice dated 24.09.2020, Ex. WW1/1, (ii) Copy of postal
receipt Ex. WW 1/2, (iii) Copy of EPF form No. 31 Ex. WW ... workman in evidence has filed on record EPF
form 31, Ex.WW1/3 and copy of EPF Form no. 19, Ex. WW
documents:-
(i) Ex. WW2/XM1: Copy of appointment letter of
WW-2 issued by management no. 1.
(ii) Ex. WW ... identity card of WW-2
issued by management no. 1.
(iii) Ex. WW2/XM3: Copy of EPFO form of WW-2
for allotment
Page 7
Ex.WW1/1 Copy of complaint addressed to ALC.
Ex.WW1/2 Report of Labour Inspector
Ex.WW1/3 Office ... Form F (OSR) (already marked as Mark A)
Ex. MW1/10 Form 16 (OSR) (already exhibited as Ex. WW
Judgment dated 19.03.2024 Page 6 of 22
testimony in the form of affidavit Ex.WW1/A, which is not only
corroborated by the documents ... according to him, there is sufficient circumstantial
evidence in the form of testimony of WW-1 and WW-2 and an
adverse inference which needs
