Reasoned consideration in tax clarification matters required; non-speaking order set aside and remanded for fresh assessment.

A statutory clarification order on tax assessment and collection was held unsustainable because it did not address the petitioner's material submissions or engage with the comparable precedent cited, including an earlier clarification in another matter. The Court found that the order failed to answer the points raised in the representation and did not properly explain the relevance of the earlier decision to the petitioner's factual matrix. The impugned order was set aside, and the matter was remanded for fresh assessment in accordance with law after giving the assessee an opportunity of hearing.

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Issues: Whether the impugned clarification order, which did not address the petitioner's relevant submissions and comparable precedent, was liable to be set aside and the matter remanded for fresh consideration.

Analysis: The petitioner had sought clarification under the statutory power to decide a point concerning assessment and collection of tax. The impugned order relied on an earlier decision, but did not explain its applicability to the petitioner's case or deal with the factual comparison placed before it, including the earlier clarification issued in another matter. The order therefore did not answer the points raised in the representation. The Court also noted that the factual matrix was similar to the case in which the special tribunal had considered the scope of the relevant additional sales tax provision in relation to an out-of-State principal and its agent.

Conclusion: The impugned order was unsustainable and was set aside. The matter was remanded for fresh assessment in accordance with law after giving the petitioner an opportunity of hearing.

Final Conclusion: The decision granted relief to the assessee by reopening the matter for reconsideration on the statutory issues raised.

Ratio Decidendi: An order deciding a statutory clarification or tax issue must deal with the material submissions and reasons relevant to the controversy, failing which it is liable to be set aside and remitted for fresh consideration.

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