https://www.taxtmi.com/caselaws?id=167920 An assessment made on remand that merely repeated the earlier view, without complying with the revisional directions or considering the existing eligibility certificate, could not stand. The HC held that the assessing authority had to independently apply the relevant exemption notification, including the possible effect of condition 9, and the revisional order also failed to address the remand mandate. The impugned assessment and revisional orders were therefore set aside, and the matter was remanded for fresh adjudication in accordance with law, leaving the substantive exemption entitlement to be determined again. en-us Tue, 06 Nov 2012 00:00:00 +0530 Thu, 01 Jan 2015 22:09:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167920 An assessment made on remand that merely repeated the earlier view, without complying with the revisional directions or considering the existing eligibility certificate, could not stand. The HC held that the assessing authority had to independently apply the relevant exemption notification, including the possible effect of condition 9, and the revisional order also failed to address the remand mandate. The impugned assessment and revisional orders were therefore set aside, and the matter was remanded for fresh adjudication in accordance with law, leaving the substantive exemption entitlement to be determined again. Case-Laws VAT and Sales Tax Tue, 06 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167920