https://www.taxtmi.com/caselaws?id=163245 An ex parte appellate order under the Tamil Nadu General Sales Tax Act, 1959 could not stand where the assessee was denied an effective opportunity of hearing, because section 31A(3) read with rule 27(5) requires reasonable opportunity before disposal of the appeal. The reassessment based on alleged undervaluation was also procedurally vulnerable, as section 12A and rule 18C require inquiry into relevant market factors and an independent assessment by the authority, not mere reliance on Central Excise materials. The appellate authority failed to examine the legality of the reassessment and the matter required fresh disposal after proper hearing. en-us Tue, 06 Nov 2007 00:00:00 +0530 Sat, 20 Dec 2014 09:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163245 An ex parte appellate order under the Tamil Nadu General Sales Tax Act, 1959 could not stand where the assessee was denied an effective opportunity of hearing, because section 31A(3) read with rule 27(5) requires reasonable opportunity before disposal of the appeal. The reassessment based on alleged undervaluation was also procedurally vulnerable, as section 12A and rule 18C require inquiry into relevant market factors and an independent assessment by the authority, not mere reliance on Central Excise materials. The appellate authority failed to examine the legality of the reassessment and the matter required fresh disposal after proper hearing. Case-Laws VAT and Sales Tax Tue, 06 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163245