https://www.taxtmi.com/caselaws?id=156355 Assessment orders that estimated tea turnover on the basis of undisclosed market-rate material, without supplying that material to the dealer or allowing a fair rebuttal, were held unsustainable. The dealer had produced books of account, invoices, bills, returns and supporting records, and no defect was found in them, yet the assessing authority rejected those records and adopted a higher sale price without disclosing the basis for that conclusion. Because an assessee must know and meet the material relied on against it, the orders were vitiated for breach of natural justice and set aside. en-us Tue, 22 May 1990 00:00:00 +0530 Wed, 18 Sep 2013 17:32:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156355 Assessment orders that estimated tea turnover on the basis of undisclosed market-rate material, without supplying that material to the dealer or allowing a fair rebuttal, were held unsustainable. The dealer had produced books of account, invoices, bills, returns and supporting records, and no defect was found in them, yet the assessing authority rejected those records and adopted a higher sale price without disclosing the basis for that conclusion. Because an assessee must know and meet the material relied on against it, the orders were vitiated for breach of natural justice and set aside. Case-Laws VAT and Sales Tax Tue, 22 May 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156355