https://www.taxtmi.com/caselaws?id=164950 Where export claims were supported only by certificates later found doubtful on departmental verification, the revisional authority could validly invoke section 10B of the U.P. Trade Tax Act, 1948 to set aside the assessments and remand the matter for fresh inquiry, because the adverse information had not been received by the assessing officer at the original stage. The remand for reconsideration of the State and Central sales tax assessments was therefore upheld. At the same time, the assessee was entitled in the de novo proceedings to confrontation of the adverse material, a reasonable opportunity of hearing, and, if necessary, admission of fresh evidence before fresh assessment was completed. en-us Fri, 13 Nov 2009 00:00:00 +0530 Mon, 27 Oct 2014 14:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164950 Where export claims were supported only by certificates later found doubtful on departmental verification, the revisional authority could validly invoke section 10B of the U.P. Trade Tax Act, 1948 to set aside the assessments and remand the matter for fresh inquiry, because the adverse information had not been received by the assessing officer at the original stage. The remand for reconsideration of the State and Central sales tax assessments was therefore upheld. At the same time, the assessee was entitled in the de novo proceedings to confrontation of the adverse material, a reasonable opportunity of hearing, and, if necessary, admission of fresh evidence before fresh assessment was completed. Case-Laws VAT and Sales Tax Fri, 13 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164950