https://www.taxtmi.com/caselaws?id=158551 An assessment and penalty under the Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972 were found unsustainable where the dealer had produced declaration forms and tax receipts, yet the assessing authority rejected those very documents as fabricated or tampered without disclosing any independent material supporting the assessment. The authority also relied on particulars taken from the disputed documents to identify consignments and value of goods, while failing to show a proper basis for concluding that no tax had been paid. The proceedings were further vitiated by breach of natural justice, as the dealer's requests for inspection of records, relevant documents, and production of officials were not met. The assessment, penalty, and demand notice were set aside. en-us Tue, 28 Feb 1995 00:00:00 +0530 Wed, 30 Oct 2013 18:50:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158551 An assessment and penalty under the Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972 were found unsustainable where the dealer had produced declaration forms and tax receipts, yet the assessing authority rejected those very documents as fabricated or tampered without disclosing any independent material supporting the assessment. The authority also relied on particulars taken from the disputed documents to identify consignments and value of goods, while failing to show a proper basis for concluding that no tax had been paid. The proceedings were further vitiated by breach of natural justice, as the dealer's requests for inspection of records, relevant documents, and production of officials were not met. The assessment, penalty, and demand notice were set aside. Case-Laws VAT and Sales Tax Tue, 28 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158551