https://www.taxtmi.com/caselaws?id=163933 A final fact-finding appellate authority must independently examine the rival contentions and record its own reasons when affirming or reversing a lower order. Where the Tribunal merely reproduces the assessing authority's view without addressing the assessee's submissions or making factual findings on the disputed classification and related issues, the order lacks independent consideration and cannot be sustained. The matter was therefore remitted to the Tribunal for fresh disposal after giving both parties an opportunity to place materials. en-us Wed, 17 Dec 2008 00:00:00 +0530 Fri, 21 Nov 2014 12:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163933 A final fact-finding appellate authority must independently examine the rival contentions and record its own reasons when affirming or reversing a lower order. Where the Tribunal merely reproduces the assessing authority's view without addressing the assessee's submissions or making factual findings on the disputed classification and related issues, the order lacks independent consideration and cannot be sustained. The matter was therefore remitted to the Tribunal for fresh disposal after giving both parties an opportunity to place materials. Case-Laws VAT and Sales Tax Wed, 17 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163933