https://www.taxtmi.com/caselaws?id=155839 Administrative guidance under the Orissa Sales Tax Act may validly assist assessment functions, but a sales tax assessment remains a quasi-judicial exercise requiring the assessing officer's independent judgment. Where a superior authority goes beyond general guidance and participates in a manner suggesting a predetermined enhancement or rejection of accounts, the process may create a reasonable apprehension of bias and lack of apparent fairness. The assessment is therefore vulnerable to interference on grounds of arbitrariness and want of impartiality when independence of decision-making is undermined. en-us Thu, 03 Nov 1988 00:00:00 +0530 Mon, 09 Sep 2013 14:24:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155839 Administrative guidance under the Orissa Sales Tax Act may validly assist assessment functions, but a sales tax assessment remains a quasi-judicial exercise requiring the assessing officer's independent judgment. Where a superior authority goes beyond general guidance and participates in a manner suggesting a predetermined enhancement or rejection of accounts, the process may create a reasonable apprehension of bias and lack of apparent fairness. The assessment is therefore vulnerable to interference on grounds of arbitrariness and want of impartiality when independence of decision-making is undermined. Case-Laws VAT and Sales Tax Thu, 03 Nov 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155839