https://www.taxtmi.com/caselaws?id=268932 An administrative order under the Maharashtra Value Added Tax Act was set aside because it rejected the application on a bare conclusion that the agreement was a works contract without examining the contract documents, the main agreement, or the sub-contracting arrangement. The court held that a decision affecting statutory rights must show consideration of relevant material and reasons sufficient to support the conclusion. The matter was remitted for fresh consideration with an opportunity of hearing, and the fresh decision was to be taken uninfluenced by the earlier conclusion. All other contentions were left open. en-us Wed, 10 Dec 2014 00:00:00 +0530 Sat, 05 Dec 2015 10:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268932 An administrative order under the Maharashtra Value Added Tax Act was set aside because it rejected the application on a bare conclusion that the agreement was a works contract without examining the contract documents, the main agreement, or the sub-contracting arrangement. The court held that a decision affecting statutory rights must show consideration of relevant material and reasons sufficient to support the conclusion. The matter was remitted for fresh consideration with an opportunity of hearing, and the fresh decision was to be taken uninfluenced by the earlier conclusion. All other contentions were left open. Case-Laws VAT and Sales Tax Wed, 10 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268932