https://www.taxtmi.com/caselaws?id=168939 A reassessment order cannot stand where the assessing authority fails to consider the assessee's cited judgments and supporting materials before treating residue from oil extraction, such as rice bran, soya bean seeds and oil cakes, as separately taxable. The authority must examine the issue afresh, apply the relevant law and record reasons for accepting or rejecting the precedents relied upon. Because the reassessment orders omitted that analysis, they were unsustainable and were set aside, with the matter remitted for fresh consideration. en-us Mon, 27 May 2013 00:00:00 +0530 Mon, 06 Apr 2015 19:57:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168939 A reassessment order cannot stand where the assessing authority fails to consider the assessee's cited judgments and supporting materials before treating residue from oil extraction, such as rice bran, soya bean seeds and oil cakes, as separately taxable. The authority must examine the issue afresh, apply the relevant law and record reasons for accepting or rejecting the precedents relied upon. Because the reassessment orders omitted that analysis, they were unsustainable and were set aside, with the matter remitted for fresh consideration. Case-Laws VAT and Sales Tax Mon, 27 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168939