https://www.taxtmi.com/caselaws?id=160545 The court found the Commissioner's decision on sales tax liability regarding refined oil to be unsupported and lacking evidence, deeming it as perverse. It noted deficiencies in the evaluation of evidence by appellate and revisional authorities, leading to a remittal for a thorough review of all pertinent documents. Emphasizing compliance with the Sales Tax Appellate Tribunal's directive, the court directed a fresh determination of tax liability without costs, allowing the special appeals and setting aside the original order. en-us Tue, 28 Nov 2000 00:00:00 +0530 Thu, 19 Dec 2013 18:29:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160545 The court found the Commissioner's decision on sales tax liability regarding refined oil to be unsupported and lacking evidence, deeming it as perverse. It noted deficiencies in the evaluation of evidence by appellate and revisional authorities, leading to a remittal for a thorough review of all pertinent documents. Emphasizing compliance with the Sales Tax Appellate Tribunal's directive, the court directed a fresh determination of tax liability without costs, allowing the special appeals and setting aside the original order. Case-Laws VAT and Sales Tax Tue, 28 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160545