https://www.taxtmi.com/caselaws?id=329987 Tax proceedings are quasi-judicial and must satisfy natural justice, including cross-examination where affidavits or other relied-upon material are used against the assessee; the denial of that opportunity vitiated the fairness of the adjudication. The Court also noted that the disputed dealers held registration certificates, so the assessee could not be faulted for treating the purchases as from registered dealers. On that basis, the Tribunal's deletion of purchase tax and penalties was upheld and the matter was answered in favour of the assessee. en-us Fri, 01 Jul 2016 00:00:00 +0530 Thu, 30 Mar 2017 10:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329987 Tax proceedings are quasi-judicial and must satisfy natural justice, including cross-examination where affidavits or other relied-upon material are used against the assessee; the denial of that opportunity vitiated the fairness of the adjudication. The Court also noted that the disputed dealers held registration certificates, so the assessee could not be faulted for treating the purchases as from registered dealers. On that basis, the Tribunal's deletion of purchase tax and penalties was upheld and the matter was answered in favour of the assessee. Case-Laws VAT and Sales Tax Fri, 01 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329987