https://www.taxtmi.com/caselaws?id=259505 The true nature of supplying dish antennas and digital decoders depended on the parties' intention, contract terms, conduct, and surrounding circumstances, so the sale finding could not stand without proper enquiry and was remitted for fresh determination. Assessment based on dealer statements and other adverse material could not be sustained where the assessee was denied access to that material and an opportunity to cross-examine, as this breached natural justice. Penalty was also unsustainable at that stage because tax evasion had not been conclusively established. The assessment and appellate order were set aside and the matter was remanded for fresh hearing. en-us Wed, 14 Jan 2015 00:00:00 +0530 Thu, 07 May 2015 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259505 The true nature of supplying dish antennas and digital decoders depended on the parties' intention, contract terms, conduct, and surrounding circumstances, so the sale finding could not stand without proper enquiry and was remitted for fresh determination. Assessment based on dealer statements and other adverse material could not be sustained where the assessee was denied access to that material and an opportunity to cross-examine, as this breached natural justice. Penalty was also unsustainable at that stage because tax evasion had not been conclusively established. The assessment and appellate order were set aside and the matter was remanded for fresh hearing. Case-Laws VAT and Sales Tax Wed, 14 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259505