https://www.taxtmi.com/caselaws?id=161301 The court quashed the notices demanding sales tax at 9% on maize seeds, ruling that the Commissioner lacked authority to issue such directions. The assessing authority must independently determine the tax rate through proper assessment procedures. The writ application was allowed, and the notices were quashed, with the court refraining from expressing an opinion on the applicable tax rate, leaving it to the assessing authority to decide in accordance with the law. en-us Mon, 16 Sep 2002 00:00:00 +0530 Mon, 13 Jan 2014 18:35:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161301 The court quashed the notices demanding sales tax at 9% on maize seeds, ruling that the Commissioner lacked authority to issue such directions. The assessing authority must independently determine the tax rate through proper assessment procedures. The writ application was allowed, and the notices were quashed, with the court refraining from expressing an opinion on the applicable tax rate, leaving it to the assessing authority to decide in accordance with the law. Case-Laws VAT and Sales Tax Mon, 16 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161301