https://www.taxtmi.com/caselaws?id=163060 Assessment orders under the Central Sales Tax regime were held unsustainable because the assessee's objections were not considered after affording a personal hearing. The court treated the denial of hearing as a breach of natural justice and held that such a procedural defect vitiated the assessment proceedings, without examining the substantive tax issue on freight charges. The orders were set aside and the matter was remitted for fresh assessment after granting the assessee an opportunity of personal hearing. en-us Wed, 12 Mar 2008 00:00:00 +0530 Wed, 10 Dec 2014 17:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163060 Assessment orders under the Central Sales Tax regime were held unsustainable because the assessee's objections were not considered after affording a personal hearing. The court treated the denial of hearing as a breach of natural justice and held that such a procedural defect vitiated the assessment proceedings, without examining the substantive tax issue on freight charges. The orders were set aside and the matter was remitted for fresh assessment after granting the assessee an opportunity of personal hearing. Case-Laws VAT and Sales Tax Wed, 12 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163060