https://www.taxtmi.com/caselaws?id=157878 Orders rejecting exemption from sales tax were unsustainable where the authority failed to give cogent reasons or identify which statutory requirements had not been met under section 4-A of the U.P. Sales Tax Act. Allegations of non-compliance, the age of machinery, and non-production of the SSI registration certificate were found vague and unsupported by material, and the review order relied on irrelevant or uninvestigated assumptions. The authority was held to have not applied its mind adequately. The rejection and review orders were quashed, and the matter was remanded for fresh enquiry and disposal by a speaking order after reasonable opportunity of hearing. en-us Wed, 22 Feb 1995 00:00:00 +0530 Fri, 11 Oct 2013 17:09:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157878 Orders rejecting exemption from sales tax were unsustainable where the authority failed to give cogent reasons or identify which statutory requirements had not been met under section 4-A of the U.P. Sales Tax Act. Allegations of non-compliance, the age of machinery, and non-production of the SSI registration certificate were found vague and unsupported by material, and the review order relied on irrelevant or uninvestigated assumptions. The authority was held to have not applied its mind adequately. The rejection and review orders were quashed, and the matter was remanded for fresh enquiry and disposal by a speaking order after reasonable opportunity of hearing. Case-Laws VAT and Sales Tax Wed, 22 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157878