https://www.taxtmi.com/caselaws?id=156333 A disputed adjournment telegram was not accepted as a basis to unset aside the ex parte assessment, because the alleged despatch was denied on affidavit and treated as a factual controversy. The assessment challenge on that ground therefore failed. By contrast, the applicable notification had reduced the sales tax rate on cycles to 6 per cent, and the respondents admitted the reduction; assessment at 8 per cent was inconsistent with the notified rate. The tax was therefore required to be recalculated at 6 per cent, with corresponding adjustment of penalty. The writ succeeded only to that extent. en-us Fri, 28 Oct 1988 00:00:00 +0530 Wed, 18 Sep 2013 15:31:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156333 A disputed adjournment telegram was not accepted as a basis to unset aside the ex parte assessment, because the alleged despatch was denied on affidavit and treated as a factual controversy. The assessment challenge on that ground therefore failed. By contrast, the applicable notification had reduced the sales tax rate on cycles to 6 per cent, and the respondents admitted the reduction; assessment at 8 per cent was inconsistent with the notified rate. The tax was therefore required to be recalculated at 6 per cent, with corresponding adjustment of penalty. The writ succeeded only to that extent. Case-Laws VAT and Sales Tax Fri, 28 Oct 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156333