https://www.taxtmi.com/caselaws?id=220274 A clarification fixing tax at 14.5% was held unsustainable because the taxpayer was not afforded a personal hearing before the order was passed under Rule 12-A of the Tamil Nadu Value Added Tax Rules, 2007. As the clarification procedure contemplated notice and hearing where required, the absence of an opportunity to be heard vitiated the proceedings. The impugned clarification was set aside, and the matter was remitted to the authority for a fresh order after notice and personal hearing. en-us Thu, 20 Sep 2012 00:00:00 +0530 Sat, 26 Jul 2014 12:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220274 A clarification fixing tax at 14.5% was held unsustainable because the taxpayer was not afforded a personal hearing before the order was passed under Rule 12-A of the Tamil Nadu Value Added Tax Rules, 2007. As the clarification procedure contemplated notice and hearing where required, the absence of an opportunity to be heard vitiated the proceedings. The impugned clarification was set aside, and the matter was remitted to the authority for a fresh order after notice and personal hearing. Case-Laws VAT and Sales Tax Thu, 20 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220274