https://www.taxtmi.com/caselaws?id=330419 The court set aside the assessment order challenging the tax levy on the sale of bio toilets to Indian Railways, emphasizing the need for proper reasoning by the assessing authority. The petitioner's argument that bio toilets should be taxed at a lower rate due to their classification as part of rail coaches was considered valid. The court directed the assessing authority to issue a reasoned order after granting the petitioner a personal hearing, ensuring a fair opportunity for presenting their case. The judgment disposed of the writ petition without costs, instructing a reevaluation of the matter in compliance with the law. en-us Fri, 04 Dec 2015 00:00:00 +0530 Mon, 25 Jul 2016 11:48:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330419 The court set aside the assessment order challenging the tax levy on the sale of bio toilets to Indian Railways, emphasizing the need for proper reasoning by the assessing authority. The petitioner's argument that bio toilets should be taxed at a lower rate due to their classification as part of rail coaches was considered valid. The court directed the assessing authority to issue a reasoned order after granting the petitioner a personal hearing, ensuring a fair opportunity for presenting their case. The judgment disposed of the writ petition without costs, instructing a reevaluation of the matter in compliance with the law. Case-Laws VAT and Sales Tax Fri, 04 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330419