https://www.taxtmi.com/caselaws?id=166364 Under the compounding scheme for trade tax, liability was to be computed with reference to installed capacity, and any dispute on that capacity had to be referred to the statutory mechanism designated for resolution. The assessing authority could not bypass that process by adopting a different capacity basis or deciding the dispute itself. As the assessment and appellate orders rested on that unauthorised determination, they were unsustainable and were set aside, with the matter remitted for enquiry and final decision under the prescribed scheme. en-us Thu, 11 Nov 2010 00:00:00 +0530 Fri, 19 Sep 2014 17:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166364 Under the compounding scheme for trade tax, liability was to be computed with reference to installed capacity, and any dispute on that capacity had to be referred to the statutory mechanism designated for resolution. The assessing authority could not bypass that process by adopting a different capacity basis or deciding the dispute itself. As the assessment and appellate orders rested on that unauthorised determination, they were unsustainable and were set aside, with the matter remitted for enquiry and final decision under the prescribed scheme. Case-Laws VAT and Sales Tax Thu, 11 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166364