https://www.taxtmi.com/caselaws?id=162531 Assessment orders treating the Bar Council as a dealer could not be sustained because the earlier remand directions were not properly followed and the record lacked a fresh notice, clear materials, and adequate factual particulars on the activities, receipts, and alleged sales. In the absence of a proper factual foundation, the Court declined to decide taxability on merits and held that the assessee must first place full particulars before the assessing officer. The orders were set aside and the matter was remitted for fresh assessment and reconsideration in accordance with law after notice and full enquiry. en-us Mon, 09 Apr 2007 00:00:00 +0530 Sat, 01 Mar 2014 12:38:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162531 Assessment orders treating the Bar Council as a dealer could not be sustained because the earlier remand directions were not properly followed and the record lacked a fresh notice, clear materials, and adequate factual particulars on the activities, receipts, and alleged sales. In the absence of a proper factual foundation, the Court declined to decide taxability on merits and held that the assessee must first place full particulars before the assessing officer. The orders were set aside and the matter was remitted for fresh assessment and reconsideration in accordance with law after notice and full enquiry. Case-Laws VAT and Sales Tax Mon, 09 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162531