https://www.taxtmi.com/caselaws?id=160175 Processing of raw material into finished goods was treated as falling within the amended definition of works contract, so the tax proceedings were upheld on jurisdictional grounds. However, the assessee was entitled to a reasonable opportunity to cure defects in ST-XXII declaration forms before adverse assessment consequences were drawn. Because the Assessing Authority did not point out the defects and the appellate forums failed to address that grievance, their orders were found cryptic and arbitrary. The assessment and appellate orders were therefore set aside and the matter remanded for fresh decision after hearing the assessee and considering the material produced on rehearing. en-us Mon, 07 Apr 1997 00:00:00 +0530 Wed, 11 Dec 2013 12:43:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160175 Processing of raw material into finished goods was treated as falling within the amended definition of works contract, so the tax proceedings were upheld on jurisdictional grounds. However, the assessee was entitled to a reasonable opportunity to cure defects in ST-XXII declaration forms before adverse assessment consequences were drawn. Because the Assessing Authority did not point out the defects and the appellate forums failed to address that grievance, their orders were found cryptic and arbitrary. The assessment and appellate orders were therefore set aside and the matter remanded for fresh decision after hearing the assessee and considering the material produced on rehearing. Case-Laws VAT and Sales Tax Mon, 07 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160175