https://www.taxtmi.com/caselaws?id=158199 A reviewing authority cannot sustain rejection of a review application on a new adverse finding affecting civil consequences unless the affected party is first confronted with that point and given a hearing. In proceedings on exemption under section 4A of the U.P. Sales Tax Act, 1948, the authority introduced a fresh finding on the date of commencement of production at the review stage and used it to deny the longer exemption period without notice to the dealer. The review order was therefore unsustainable, quashed, and the matter remitted for fresh decision by a speaking order after hearing the petitioner. en-us Thu, 28 Jul 1994 00:00:00 +0530 Fri, 18 Oct 2013 11:47:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158199 A reviewing authority cannot sustain rejection of a review application on a new adverse finding affecting civil consequences unless the affected party is first confronted with that point and given a hearing. In proceedings on exemption under section 4A of the U.P. Sales Tax Act, 1948, the authority introduced a fresh finding on the date of commencement of production at the review stage and used it to deny the longer exemption period without notice to the dealer. The review order was therefore unsustainable, quashed, and the matter remitted for fresh decision by a speaking order after hearing the petitioner. Case-Laws VAT and Sales Tax Thu, 28 Jul 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158199