https://www.taxtmi.com/caselaws?id=157700 A taxing authority must first determine, on a reasoned basis, whether the applicants were dealers liable to tax before issuing registration orders or consequential notices under the Bengal Finance (Sales Tax) Act, 1941. Where the assessee disputes taxability and seeks disclosure of the material relied on, the authority must furnish the factual basis of the proposed action and give an effective opportunity of hearing. On the facts described, registration, notices and related proceedings were set aside and the matter was remitted for a fresh decision on liability in accordance with law. en-us Mon, 18 Feb 1991 00:00:00 +0530 Wed, 09 Oct 2013 17:09:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157700 A taxing authority must first determine, on a reasoned basis, whether the applicants were dealers liable to tax before issuing registration orders or consequential notices under the Bengal Finance (Sales Tax) Act, 1941. Where the assessee disputes taxability and seeks disclosure of the material relied on, the authority must furnish the factual basis of the proposed action and give an effective opportunity of hearing. On the facts described, registration, notices and related proceedings were set aside and the matter was remitted for a fresh decision on liability in accordance with law. Case-Laws VAT and Sales Tax Mon, 18 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157700