https://www.taxtmi.com/caselaws?id=169071 Under section 94 of the Kerala Value Added Tax Act, a clarification order must be made after prescribed procedure and an effective opportunity of hearing to the affected dealers. The Court found the hearing granted was not legally proper, and because the matter had earlier been remitted for de novo consideration, the clarification could not stand. The Court did not decide the classification merits and left them to the competent authority for fresh determination after due hearing. The impugned clarification order and consequential penalty orders were set aside and the matter was remitted. en-us Tue, 03 Sep 2013 00:00:00 +0530 Mon, 06 Apr 2015 21:10:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169071 Under section 94 of the Kerala Value Added Tax Act, a clarification order must be made after prescribed procedure and an effective opportunity of hearing to the affected dealers. The Court found the hearing granted was not legally proper, and because the matter had earlier been remitted for de novo consideration, the clarification could not stand. The Court did not decide the classification merits and left them to the competent authority for fresh determination after due hearing. The impugned clarification order and consequential penalty orders were set aside and the matter was remitted. Case-Laws VAT and Sales Tax Tue, 03 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169071