https://www.taxtmi.com/caselaws?id=106204 Denial of personal hearing before revisional authorities was found unjustified where assessees had been unable to produce documents earlier because they were seized by tax authorities. On taxable turnover, credit notes issued by manufacturers could not be mechanically added to an intermediate dealer's turnover; the correct treatment depended on proof that tax had already been paid at the preceding point of sale on the relevant gross amount. The matter therefore required fresh factual verification from books of account and supporting sale bills, with the assessee given an opportunity to produce records before the competent authority. en-us Tue, 18 Nov 2008 00:00:00 +0530 Tue, 02 Aug 2016 12:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106204 Denial of personal hearing before revisional authorities was found unjustified where assessees had been unable to produce documents earlier because they were seized by tax authorities. On taxable turnover, credit notes issued by manufacturers could not be mechanically added to an intermediate dealer's turnover; the correct treatment depended on proof that tax had already been paid at the preceding point of sale on the relevant gross amount. The matter therefore required fresh factual verification from books of account and supporting sale bills, with the assessee given an opportunity to produce records before the competent authority. Case-Laws VAT and Sales Tax Tue, 18 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106204