Don't believe Eskom when it says it is co-operating in a review of its coal contracts - some of them with Gupta companies and allegedly highly irregular - the Treasury said yesterday. On Sunday Eskom claimed that it had co-operated in providing the Treasury with the information it had asked for.But "the national Treasury would like to categorically state that its efforts have met resistance", it said yesterday.The political head of the Treasury is embattled Finance Minister Pravin Gordhan, who is the subject of an investigation by the Hawks."Since April the national Treasury has made several attempts to get information from Eskom." These included sending a report on the progress of the review to Eskom CEO Brian Molefe and board chairman Ben Ngubane and asking for their comment. The Treasury granted Eskom an extension, which the utility had asked for, to the deadline for the receipt of comment. A request was sent to Eskom to submit an accounting system-generated list of payments made to Tegeta - which is controlled by the Gupta family - and invoices from the company for the period September 1 2015 to April 30 2016.The Treasury said its director-general, Lungisa Fuzile, had written to Eskom asking that it withdraw its statement that "all the Tegeta coal contracts with Eskom have been extensively audited by various agencies, including [the] national Treasury" when that was not the case."Furthermore, [Finance] Minister Pravin Gordhan escalated the matter to the Eskom board chair, Mr Ngubane, raising concerns about advance payments made to Tegeta and failure to submit the information requested in relation to the matter," the Treasury said. ''To date, not only has Eskom failed to honour its undertaking to submit comments to the Treasury's report but it has chosen to ignore correspondence and put all forms of hindrances." Eskom expressed shock yesterday at the Treasury statement and insisted that it was co-operating. On Sunday it said the Treasury had not issued any conclusive findings against the utility on any of its coal contracts and that it continued to co-operate with its investigation."Through our normal interactions with the Treasury, Eskom has repeatedly provided information to the national Treasury and where additional time is required has informed the national Treasury that some of the additional information requested would only be supplied after board approval." ..