https://www.taxtmi.com/caselaws?id=270757 Assessment orders under the sales tax regime were set aside because proper verification of the books of accounts had not been completed and an effective opportunity had not been afforded. The Court noted the assessee's willingness to produce relevant records and held that finalisation of assessment required examination of the entire books and objections. Fresh assessment was therefore directed after production of records, verification of accounts, and grant of a personal hearing to the petitioner. en-us Mon, 14 Dec 2015 00:00:00 +0530 Fri, 15 Jan 2016 11:12:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270757 Assessment orders under the sales tax regime were set aside because proper verification of the books of accounts had not been completed and an effective opportunity had not been afforded. The Court noted the assessee's willingness to produce relevant records and held that finalisation of assessment required examination of the entire books and objections. Fresh assessment was therefore directed after production of records, verification of accounts, and grant of a personal hearing to the petitioner. Case-Laws VAT and Sales Tax Mon, 14 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270757