https://www.taxtmi.com/caselaws?id=150412 A tax appellate order founded on an irrelevant assumption that dealers should have been notified of a change in definition and enhanced rate, without any statutory basis for such a duty, is perverse in law. Tax liability must be determined from the charging provisions of the statute and the applicable rate, not from extraneous considerations. An order based on irrelevant factors is amenable to interference under Article 226. On that basis, the order was set aside and the matter was remitted for fresh disposal in accordance with law. en-us Wed, 05 Jul 1972 00:00:00 +0530 Thu, 16 May 2013 14:46:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150412 A tax appellate order founded on an irrelevant assumption that dealers should have been notified of a change in definition and enhanced rate, without any statutory basis for such a duty, is perverse in law. Tax liability must be determined from the charging provisions of the statute and the applicable rate, not from extraneous considerations. An order based on irrelevant factors is amenable to interference under Article 226. On that basis, the order was set aside and the matter was remitted for fresh disposal in accordance with law. Case-Laws VAT and Sales Tax Wed, 05 Jul 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150412