https://www.taxtmi.com/caselaws?id=164721 The Tribunal's rejection of the assessee's claim under section 4A was unsustainable because it failed to consider material evidence, including the architect's later valuation report and consecutive assessment orders relevant to the unit's investment level and whether manufacturing had ceased for more than six months. The High Court noted that the later valuation report was noticed but not reasoned against, and the actual factory area and nature of the unit required independent assessment. The Tribunal's order was set aside and the matter remanded for fresh consideration after giving the assessee an opportunity to establish its case on the existing record and material produced in revision. en-us Tue, 12 May 2009 00:00:00 +0530 Sat, 08 Nov 2014 21:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164721 The Tribunal's rejection of the assessee's claim under section 4A was unsustainable because it failed to consider material evidence, including the architect's later valuation report and consecutive assessment orders relevant to the unit's investment level and whether manufacturing had ceased for more than six months. The High Court noted that the later valuation report was noticed but not reasoned against, and the actual factory area and nature of the unit required independent assessment. The Tribunal's order was set aside and the matter remanded for fresh consideration after giving the assessee an opportunity to establish its case on the existing record and material produced in revision. Case-Laws VAT and Sales Tax Tue, 12 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164721