https://www.taxtmi.com/caselaws?id=226233 A quasi-judicial tax assessment must contain clear, explicit reasons and must meaningfully deal with the assessee's material before treating disputed sales as local sales. Here, the authority relied mainly on inspection materials and purchase orders, but did not properly analyse the dealer's objections, quotations, import and excise records, or CST payment evidence from other States; the counter affidavit could not cure that defect. The Madras HC set aside the assessment insofar as it concerned the inter-State sale issue and remitted the matter for fresh consideration and a reasoned order after hearing the assessee, while leaving the suppression allegation open. en-us Mon, 17 Dec 2012 00:00:00 +0530 Wed, 20 Feb 2013 12:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=226233 A quasi-judicial tax assessment must contain clear, explicit reasons and must meaningfully deal with the assessee's material before treating disputed sales as local sales. Here, the authority relied mainly on inspection materials and purchase orders, but did not properly analyse the dealer's objections, quotations, import and excise records, or CST payment evidence from other States; the counter affidavit could not cure that defect. The Madras HC set aside the assessment insofar as it concerned the inter-State sale issue and remitted the matter for fresh consideration and a reasoned order after hearing the assessee, while leaving the suppression allegation open. Case-Laws VAT and Sales Tax Mon, 17 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=226233