https://www.taxtmi.com/caselaws?id=166498 A clarification issued under the relevant sales tax provision was treated as binding on subordinate officers, but it could not stand where the affected assessee had not been put on notice or given an opportunity of hearing before its issuance. The High Court held that this absence of procedural fairness rendered the clarification unsustainable, and the consequential revision and pre-assessment notices also could not be sustained. The assessing authority was left free to proceed afresh on the merits, provided the assessee is heard and given an opportunity to object in accordance with law. en-us Wed, 02 Mar 2011 00:00:00 +0530 Mon, 29 Sep 2014 16:50:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166498 A clarification issued under the relevant sales tax provision was treated as binding on subordinate officers, but it could not stand where the affected assessee had not been put on notice or given an opportunity of hearing before its issuance. The High Court held that this absence of procedural fairness rendered the clarification unsustainable, and the consequential revision and pre-assessment notices also could not be sustained. The assessing authority was left free to proceed afresh on the merits, provided the assessee is heard and given an opportunity to object in accordance with law. Case-Laws VAT and Sales Tax Wed, 02 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166498