https://www.taxtmi.com/caselaws?id=257729 A clarification issued under sales tax law cannot be mechanically applied to reopen or revise concluded assessments where the assessing authority is required to make an independent decision on the record. If the clarification does not disclose its basis and the dealer's objections are not independently examined, an assessment order that merely adopts the clarification shows lack of proper application of mind. In such circumstances, the clarification itself need not be quashed, but the assessment orders founded solely on it are unsustainable and liable to be set aside. en-us Thu, 18 Dec 2014 00:00:00 +0530 Tue, 08 Mar 2016 14:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257729 A clarification issued under sales tax law cannot be mechanically applied to reopen or revise concluded assessments where the assessing authority is required to make an independent decision on the record. If the clarification does not disclose its basis and the dealer's objections are not independently examined, an assessment order that merely adopts the clarification shows lack of proper application of mind. In such circumstances, the clarification itself need not be quashed, but the assessment orders founded solely on it are unsustainable and liable to be set aside. Case-Laws VAT and Sales Tax Thu, 18 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257729