https://www.taxtmi.com/caselaws?id=163315 Where regular assessment had already treated submersible water pumps as tax-free, check-post authorities could not take the opposite view in summary penalty proceedings or infer tax evasion on that basis. The High Court followed its earlier view that, on admitted facts, a penalty order in such circumstances was without jurisdiction and that the taxability issue need not be sent through the reference process. The authorities' attempt to determine taxability and impose penalty in the summary proceedings was therefore not legally sustainable. en-us Tue, 20 Mar 2007 00:00:00 +0530 Mon, 31 Mar 2014 12:51:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163315 Where regular assessment had already treated submersible water pumps as tax-free, check-post authorities could not take the opposite view in summary penalty proceedings or infer tax evasion on that basis. The High Court followed its earlier view that, on admitted facts, a penalty order in such circumstances was without jurisdiction and that the taxability issue need not be sent through the reference process. The authorities' attempt to determine taxability and impose penalty in the summary proceedings was therefore not legally sustainable. Case-Laws VAT and Sales Tax Tue, 20 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163315