ix) Sales Tax authorities have found that his method of raising the tax invoice is defeating the object and reasons of introduction of Tamil Nadu Value Added Tax Act ITA Nos. 1447, 1448, 1988, :- 12 -: 1989, 1449 to 1455, 1485 to 1491/17. (x) Sales Thx authorities have found that his GP is less than normal GP in bullion trade