https://www.taxtmi.com/caselaws?id=158521 After a dealer complies with a reassessment notice, the authority must communicate in writing the reasons for reopening so the dealer can meet the case against it; reassessment cannot fairly proceed without disclosure of the grounds for belief of escaped turnover or under-assessment. Rule 87 of the Orissa Sales Tax Rules also entitles a dealer to a certified copy of an order concerning it passed by a sales tax authority, and "order" is not limited to final adjudications but may include proceeding-stage directions or decisions. Administrative manual provisions cannot curtail that rule-based entitlement, so the request for a certified copy had to be reconsidered under the Rules. en-us Tue, 05 Sep 1995 00:00:00 +0530 Wed, 30 Oct 2013 13:55:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158521 After a dealer complies with a reassessment notice, the authority must communicate in writing the reasons for reopening so the dealer can meet the case against it; reassessment cannot fairly proceed without disclosure of the grounds for belief of escaped turnover or under-assessment. Rule 87 of the Orissa Sales Tax Rules also entitles a dealer to a certified copy of an order concerning it passed by a sales tax authority, and "order" is not limited to final adjudications but may include proceeding-stage directions or decisions. Administrative manual provisions cannot curtail that rule-based entitlement, so the request for a certified copy had to be reconsidered under the Rules. Case-Laws VAT and Sales Tax Tue, 05 Sep 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158521