https://www.taxtmi.com/caselaws?id=210905 The court held that the assessing authority cannot unilaterally amend Schedule entries under the VAT Act without following prescribed procedures or legislative amendment. Relying on HSN Codes to restrict the scope of a Schedule entry was deemed illegal. The court quashed the assessment order and remanded the matter for a fresh assessment in compliance with the law, excluding reference to the HSN Codes. The court emphasized the significance of adhering to proper legal procedures for Schedule amendments under the VAT Act and disposed of the writ petition without costs. en-us Tue, 19 Jul 2011 00:00:00 +0530 Sat, 05 Jul 2014 11:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210905 The court held that the assessing authority cannot unilaterally amend Schedule entries under the VAT Act without following prescribed procedures or legislative amendment. Relying on HSN Codes to restrict the scope of a Schedule entry was deemed illegal. The court quashed the assessment order and remanded the matter for a fresh assessment in compliance with the law, excluding reference to the HSN Codes. The court emphasized the significance of adhering to proper legal procedures for Schedule amendments under the VAT Act and disposed of the writ petition without costs. Case-Laws VAT and Sales Tax Tue, 19 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210905