https://www.taxtmi.com/caselaws?id=233444 Quasi-judicial assessment orders must disclose clear, explicit reasons showing application of mind to the material produced by the assessee. Where purchase orders, transport records and supporting certificates are said to show inter-State sales, a mere reproduction of the departmental notice and objections, followed by bare conclusions, is insufficient. Findings of camouflage or suppression cannot rest on conjecture without reasoned evaluation of the record. A counter affidavit cannot cure the absence of reasons in the original order. The stated result was that the provisional assessment order was held unsustainable and the matter required reconsideration through a fresh, reasoned order after giving the assessee an opportunity. en-us Thu, 15 Nov 2012 00:00:00 +0530 Thu, 17 Jul 2014 14:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233444 Quasi-judicial assessment orders must disclose clear, explicit reasons showing application of mind to the material produced by the assessee. Where purchase orders, transport records and supporting certificates are said to show inter-State sales, a mere reproduction of the departmental notice and objections, followed by bare conclusions, is insufficient. Findings of camouflage or suppression cannot rest on conjecture without reasoned evaluation of the record. A counter affidavit cannot cure the absence of reasons in the original order. The stated result was that the provisional assessment order was held unsustainable and the matter required reconsideration through a fresh, reasoned order after giving the assessee an opportunity. Case-Laws VAT and Sales Tax Thu, 15 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233444