https://www.taxtmi.com/caselaws?id=154420 Sales tax authorities were required to consider an amended exemption notification and the material on record before bringing exempt sales into taxable turnover; best judgment assessment could not ignore legally exempt transactions, and that inclusion was unsustainable. Inter-State sales also had to be treated separately from intra-State sales under the Central sales tax regime, with the authority calling for supporting proof instead of clubbing the turnovers in one assessment. Revisional authorities were obliged to deal with the assessee's legal objections and afford a fair hearing before rejecting the revisions; mechanical disposal offended natural justice. The assessment and revisional orders were quashed and the matter remitted for fresh adjudication. en-us Wed, 02 Jul 1986 00:00:00 +0530 Mon, 19 Aug 2013 18:41:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154420 Sales tax authorities were required to consider an amended exemption notification and the material on record before bringing exempt sales into taxable turnover; best judgment assessment could not ignore legally exempt transactions, and that inclusion was unsustainable. Inter-State sales also had to be treated separately from intra-State sales under the Central sales tax regime, with the authority calling for supporting proof instead of clubbing the turnovers in one assessment. Revisional authorities were obliged to deal with the assessee's legal objections and afford a fair hearing before rejecting the revisions; mechanical disposal offended natural justice. The assessment and revisional orders were quashed and the matter remitted for fresh adjudication. Case-Laws VAT and Sales Tax Wed, 02 Jul 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154420