https://www.taxtmi.com/caselaws?id=162966 An assessment order based on a tribunal view that had already been reversed could not stand once the governing export position had been clarified by the higher court. Because the record contained no specific finding on whether the goods transferred to the head office were actually exported, the dispute could not be finally resolved in writ jurisdiction and required factual reappraisal by the assessing authority. The assessment order was quashed and the matter remanded for fresh consideration in accordance with law. en-us Fri, 01 Sep 2006 00:00:00 +0530 Wed, 19 Mar 2014 15:13:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162966 An assessment order based on a tribunal view that had already been reversed could not stand once the governing export position had been clarified by the higher court. Because the record contained no specific finding on whether the goods transferred to the head office were actually exported, the dispute could not be finally resolved in writ jurisdiction and required factual reappraisal by the assessing authority. The assessment order was quashed and the matter remanded for fresh consideration in accordance with law. Case-Laws VAT and Sales Tax Fri, 01 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162966