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    <title>1996 (8) TMI 487 - PUNJAB HIGH COURT</title>
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    <description>A quasi-judicial authority deciding a sales tax exemption claim must pass a speaking order by recording and communicating reasons, because reasoned decision-making is part of fair procedure and enables scrutiny. An order with no reasons does not comply with natural justice and is unsustainable. On that basis, the impugned appellate order was quashed for want of reasons, and the matter was remanded for reconsideration after giving the petitioner an adequate opportunity of hearing.</description>
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      <link>https://www.taxtmi.com/caselaws?id=158894</link>
      <description>A quasi-judicial authority deciding a sales tax exemption claim must pass a speaking order by recording and communicating reasons, because reasoned decision-making is part of fair procedure and enables scrutiny. An order with no reasons does not comply with natural justice and is unsustainable. On that basis, the impugned appellate order was quashed for want of reasons, and the matter was remanded for reconsideration after giving the petitioner an adequate opportunity of hearing.</description>
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