https://www.taxtmi.com/caselaws?id=163264 The court upheld the revisional authority's direction to the assessing authority under section 12A of the Karnataka Sales Tax Act, 1957. It emphasized that the assessing authority should independently exercise its discretion without being influenced by the revisional authority's observations. The court clarified that the assessing authority must consider the provisional order and materials provided by the empowered officer to prevent tax evasion effectively. The appellant's challenge to the direction was dismissed, affirming the authority of the revisional direction in ensuring fair assessment practices. en-us Fri, 27 Jan 2006 00:00:00 +0530 Thu, 27 Mar 2014 16:10:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163264 The court upheld the revisional authority's direction to the assessing authority under section 12A of the Karnataka Sales Tax Act, 1957. It emphasized that the assessing authority should independently exercise its discretion without being influenced by the revisional authority's observations. The court clarified that the assessing authority must consider the provisional order and materials provided by the empowered officer to prevent tax evasion effectively. The appellant's challenge to the direction was dismissed, affirming the authority of the revisional direction in ensuring fair assessment practices. Case-Laws VAT and Sales Tax Fri, 27 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163264