https://www.taxtmi.com/caselaws?id=127880 An assessment order is vitiated when it records internally inconsistent findings on the material facts governing tax liability and exemption. Here, the disputed sales turned on whether delivery occurred within West Bengal or outside it for purposes of exemption under section 5(2)(a)(v) of the Bengal Finance (Sales Tax) Act, 1941. Because the order appeared to accept that the goods were brought into West Bengal by purchasers while also denying exemption on the footing that delivery occurred in West Bengal, it failed to disclose a clear and consistent finding on the jurisdictional fact. The defective assessment was quashed in part and remitted for reconsideration of the exemption claim. en-us Fri, 22 Aug 1958 00:00:00 +0530 Fri, 22 Mar 2013 12:31:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127880 An assessment order is vitiated when it records internally inconsistent findings on the material facts governing tax liability and exemption. Here, the disputed sales turned on whether delivery occurred within West Bengal or outside it for purposes of exemption under section 5(2)(a)(v) of the Bengal Finance (Sales Tax) Act, 1941. Because the order appeared to accept that the goods were brought into West Bengal by purchasers while also denying exemption on the footing that delivery occurred in West Bengal, it failed to disclose a clear and consistent finding on the jurisdictional fact. The defective assessment was quashed in part and remitted for reconsideration of the exemption claim. Case-Laws VAT and Sales Tax Fri, 22 Aug 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127880