https://www.taxtmi.com/caselaws?id=161448 A revised entry tax assessment was sustained because the materials did not show that any superior authority issued a binding direction that displaced the assessing authority's independent quasi-judicial decision-making; a general clarification or instruction to revise assessments was insufficient to vitiate the order. The claimed exemption also failed because the petitioner did not prove, with positive evidence, that the vehicles entered Tamil Nadu before commencement of the Act. As the factual condition precedent for exemption was not established, the earlier provisional relief and refund could be revised and the levy upheld. en-us Mon, 11 Feb 2002 00:00:00 +0530 Tue, 28 Jan 2014 18:51:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161448 A revised entry tax assessment was sustained because the materials did not show that any superior authority issued a binding direction that displaced the assessing authority's independent quasi-judicial decision-making; a general clarification or instruction to revise assessments was insufficient to vitiate the order. The claimed exemption also failed because the petitioner did not prove, with positive evidence, that the vehicles entered Tamil Nadu before commencement of the Act. As the factual condition precedent for exemption was not established, the earlier provisional relief and refund could be revised and the levy upheld. Case-Laws VAT and Sales Tax Mon, 11 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161448