https://www.taxtmi.com/caselaws?id=167780 A revisional order rejecting concessional tax treatment on inter-State sales was vitiated because the authority did not properly consider the assessee's reply to the show-cause notice and supporting material. The assessee had relied on a letter from the purchasing dealer's assessing authority stating that the relevant C forms were issued by the department, but the impugned order failed to deal with this specific contention. The HC held that such non-consideration of material on record made the decision-making process defective. The revisional order was set aside and the matter remanded for fresh consideration on the merits after due examination of the reply and supporting letter. en-us Wed, 25 Jul 2012 00:00:00 +0530 Wed, 07 Jan 2015 09:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167780 A revisional order rejecting concessional tax treatment on inter-State sales was vitiated because the authority did not properly consider the assessee's reply to the show-cause notice and supporting material. The assessee had relied on a letter from the purchasing dealer's assessing authority stating that the relevant C forms were issued by the department, but the impugned order failed to deal with this specific contention. The HC held that such non-consideration of material on record made the decision-making process defective. The revisional order was set aside and the matter remanded for fresh consideration on the merits after due examination of the reply and supporting letter. Case-Laws VAT and Sales Tax Wed, 25 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167780