https://www.taxtmi.com/caselaws?id=127650 Where a statutory concession becomes discretionary on breach of licence conditions, the appellate authority must first determine whether the breach occurred and then exercise discretion judicially on all relevant factors. The Madras HC noted that the assessee's accounts were not true and correct and that the Tribunal had recorded contravention of licence conditions, but the Tribunal failed to examine that breach before directing concessional tax on suppressed turnover. As a relevant consideration was omitted, the Tribunal's exercise of discretion could not stand and the matter was remitted for fresh disposal in accordance with law. en-us Wed, 01 Aug 1956 00:00:00 +0530 Wed, 13 Mar 2013 17:03:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127650 Where a statutory concession becomes discretionary on breach of licence conditions, the appellate authority must first determine whether the breach occurred and then exercise discretion judicially on all relevant factors. The Madras HC noted that the assessee's accounts were not true and correct and that the Tribunal had recorded contravention of licence conditions, but the Tribunal failed to examine that breach before directing concessional tax on suppressed turnover. As a relevant consideration was omitted, the Tribunal's exercise of discretion could not stand and the matter was remitted for fresh disposal in accordance with law. Case-Laws VAT and Sales Tax Wed, 01 Aug 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127650