https://www.taxtmi.com/caselaws?id=159882 The Tribunal's restoration of revised sales tax assessments was unsustainable because it did not consider the assessees' substantive objections on the validity and publication of the notification affecting the "C" and "F" forms, or on whether the transactions attracted section 3(a) of the Central Sales Tax Act, 1956. It also reversed the Appellate Assistant Commissioner's orders without explaining why those findings were wrong. The decision states that an appellate authority must deal with all material grounds and give reasons for disagreeing with the order under appeal; failure to do so vitiates the appellate order. Relief was therefore partly granted, with two matters restored and the remaining connected matters remitted for fresh consideration. en-us Wed, 24 Dec 1997 00:00:00 +0530 Tue, 03 Dec 2013 15:41:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159882 The Tribunal's restoration of revised sales tax assessments was unsustainable because it did not consider the assessees' substantive objections on the validity and publication of the notification affecting the "C" and "F" forms, or on whether the transactions attracted section 3(a) of the Central Sales Tax Act, 1956. It also reversed the Appellate Assistant Commissioner's orders without explaining why those findings were wrong. The decision states that an appellate authority must deal with all material grounds and give reasons for disagreeing with the order under appeal; failure to do so vitiates the appellate order. Relief was therefore partly granted, with two matters restored and the remaining connected matters remitted for fresh consideration. Case-Laws VAT and Sales Tax Wed, 24 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159882