https://www.taxtmi.com/caselaws?id=160713 Where sales tax classification turns on unresolved factual questions, writ proceedings are not the proper forum for final determination and the matter should first go to the assessing authority. On a bona fide dispute over whether goods fell within an exempt entry or an excluded textile category, the Court indicated that reassessment objections should be raised before the statutory authority, with factual findings first recorded there. On the same material, penalty and fraudulent evasion notices were found unsustainable at that stage, because prior exemption and a plausible classification claim did not justify alleging fraud. The assessment process was remitted for fresh consideration after objections and hearing. en-us Tue, 07 Sep 1999 00:00:00 +0530 Mon, 23 Dec 2013 16:26:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160713 Where sales tax classification turns on unresolved factual questions, writ proceedings are not the proper forum for final determination and the matter should first go to the assessing authority. On a bona fide dispute over whether goods fell within an exempt entry or an excluded textile category, the Court indicated that reassessment objections should be raised before the statutory authority, with factual findings first recorded there. On the same material, penalty and fraudulent evasion notices were found unsustainable at that stage, because prior exemption and a plausible classification claim did not justify alleging fraud. The assessment process was remitted for fresh consideration after objections and hearing. Case-Laws VAT and Sales Tax Tue, 07 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160713