https://www.taxtmi.com/caselaws?id=331251 Denial of a specifically requested personal hearing in assessment proceedings involving disputed facts breached natural justice and warranted setting aside the assessment orders. A uniform or ad hoc percentage for manufacturing loss or invisible loss could not be mechanically applied; the Assessing Officer had to conduct a factual enquiry into the actual manufacturing process and the quantum of loss before considering any reversal of input tax credit under the Tamil Nadu VAT framework. On both issues, the impugned assessments were set aside and remanded for fresh consideration, with inspection, supplementary notices if needed, objections, and personal hearing. en-us Mon, 08 Aug 2016 00:00:00 +0530 Wed, 17 Aug 2016 12:53:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331251 Denial of a specifically requested personal hearing in assessment proceedings involving disputed facts breached natural justice and warranted setting aside the assessment orders. A uniform or ad hoc percentage for manufacturing loss or invisible loss could not be mechanically applied; the Assessing Officer had to conduct a factual enquiry into the actual manufacturing process and the quantum of loss before considering any reversal of input tax credit under the Tamil Nadu VAT framework. On both issues, the impugned assessments were set aside and remanded for fresh consideration, with inspection, supplementary notices if needed, objections, and personal hearing. Case-Laws VAT and Sales Tax Mon, 08 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331251