https://www.taxtmi.com/caselaws?id=162802 The court determined that three milk food items manufactured by the petitioners are classified as pasteurised milk under the First Schedule of the Assam General Sales Tax Act, exempting them from tax. The court emphasized the assessing authority's duty to make reasoned decisions on tax liability and found the previous orders lacking in specific reasoning, leading to their annulment. The matter was remitted for detailed assessment by the Commissioner of Taxes, with an interim order halting tax collection until resolution. The petitioners were instructed to continue filing returns pending final determination, stressing the importance of expert opinions in evaluating tax liability. en-us Wed, 02 Feb 2005 00:00:00 +0530 Fri, 14 Mar 2014 14:55:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162802 The court determined that three milk food items manufactured by the petitioners are classified as pasteurised milk under the First Schedule of the Assam General Sales Tax Act, exempting them from tax. The court emphasized the assessing authority's duty to make reasoned decisions on tax liability and found the previous orders lacking in specific reasoning, leading to their annulment. The matter was remitted for detailed assessment by the Commissioner of Taxes, with an interim order halting tax collection until resolution. The petitioners were instructed to continue filing returns pending final determination, stressing the importance of expert opinions in evaluating tax liability. Case-Laws VAT and Sales Tax Wed, 02 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162802