https://www.taxtmi.com/caselaws?id=159509 Suo motu revisional power cannot be used to reverse an appellate order without first giving the assessee a meaningful opportunity to be heard on the factual basis of taxability. Where liability depended on whether the purchase was of an immovable building or only detachable building components, the revisional authority was required to consider the assessee's contention and allow it to place supporting material. The revisional order was therefore vitiated for breach of natural justice and was quashed, with the matter remitted for fresh consideration after hearing the assessee on the exemption and second-sale issues. en-us Wed, 06 Feb 1991 00:00:00 +0530 Tue, 26 Nov 2013 16:04:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159509 Suo motu revisional power cannot be used to reverse an appellate order without first giving the assessee a meaningful opportunity to be heard on the factual basis of taxability. Where liability depended on whether the purchase was of an immovable building or only detachable building components, the revisional authority was required to consider the assessee's contention and allow it to place supporting material. The revisional order was therefore vitiated for breach of natural justice and was quashed, with the matter remitted for fresh consideration after hearing the assessee on the exemption and second-sale issues. Case-Laws VAT and Sales Tax Wed, 06 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159509