https://www.taxtmi.com/caselaws?id=161338 A Gauhati HC article notes that writ petitions were entertained despite alternative remedies because they had remained pending for years. It records that eligible industrial units under the relevant 1991 industrial policy and scheme were held entitled to sales tax exemption during the currency of the scheme. The Court further held that alleged unauthorised collection of tax, if any, had to be pursued under the specific forfeiture or penal provisions and not by treating the entire turnover as taxable without transaction-wise scrutiny. Omnibus assessment orders based on general assumptions, without specific findings on individual transactions or proper consideration of the dealer's defence, were therefore unsustainable, and the impugned assessment and demand notices were quashed. en-us Fri, 21 Feb 2003 00:00:00 +0530 Wed, 15 Jan 2014 18:48:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161338 A Gauhati HC article notes that writ petitions were entertained despite alternative remedies because they had remained pending for years. It records that eligible industrial units under the relevant 1991 industrial policy and scheme were held entitled to sales tax exemption during the currency of the scheme. The Court further held that alleged unauthorised collection of tax, if any, had to be pursued under the specific forfeiture or penal provisions and not by treating the entire turnover as taxable without transaction-wise scrutiny. Omnibus assessment orders based on general assumptions, without specific findings on individual transactions or proper consideration of the dealer's defence, were therefore unsustainable, and the impugned assessment and demand notices were quashed. Case-Laws VAT and Sales Tax Fri, 21 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161338