https://www.taxtmi.com/caselaws?id=329277 A revisional order withdrawing concessional tax treatment and denying exemption was set aside because the dealer was not supplied the GIS material relied upon and had no effective opportunity to meet it. The Court held that adverse findings based on undisclosed material violated natural justice, so the assessment/revisional order could not stand. It also noted that if the goods had not crossed the check post, the matter would fall for consideration under the State VAT enactment rather than as an inter-State sale under the CST regime. The matter was remitted for fresh proceedings after disclosure of the relied-upon material and an opportunity to object and be heard. en-us Mon, 14 Mar 2016 00:00:00 +0530 Mon, 27 Jun 2016 07:26:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329277 A revisional order withdrawing concessional tax treatment and denying exemption was set aside because the dealer was not supplied the GIS material relied upon and had no effective opportunity to meet it. The Court held that adverse findings based on undisclosed material violated natural justice, so the assessment/revisional order could not stand. It also noted that if the goods had not crossed the check post, the matter would fall for consideration under the State VAT enactment rather than as an inter-State sale under the CST regime. The matter was remitted for fresh proceedings after disclosure of the relied-upon material and an opportunity to object and be heard. Case-Laws VAT and Sales Tax Mon, 14 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329277