https://www.taxtmi.com/caselaws?id=175633 Absent any statutory or rule-based duty to intimate temporary closure of a brick kiln, the claimed firing period could not be rejected solely for lack of such notice. The finding discarding that period was therefore unsustainable. On kiln capacity, conflicting survey material and later measurements were not properly reconciled, so the estimated capacity used in assessment required fresh consideration on the relevant evidence. The Tribunal's assessment order was set aside and the matter was remitted for fresh decision in accordance with law. en-us Fri, 30 Oct 1987 00:00:00 +0530 Mon, 30 Nov 2015 14:22:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175633 Absent any statutory or rule-based duty to intimate temporary closure of a brick kiln, the claimed firing period could not be rejected solely for lack of such notice. The finding discarding that period was therefore unsustainable. On kiln capacity, conflicting survey material and later measurements were not properly reconciled, so the estimated capacity used in assessment required fresh consideration on the relevant evidence. The Tribunal's assessment order was set aside and the matter was remitted for fresh decision in accordance with law. Case-Laws VAT and Sales Tax Fri, 30 Oct 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175633