https://www.taxtmi.com/caselaws?id=332959 Assessment orders could not be sustained because the Assessing Officer failed to comply with the appellate authority's specific remand directions to verify all invoices and ascertain whether the dealer had charged Maximum Retail Price as the sale price. As the verification went to the basis of turnover determination, the reassessment made without following that mandate was invalid. The challenge based on the subsequent excise notification also supported the taxpayers' grievance, but the decisive ground was non-compliance with the remand order. The assessments were set aside and the matters were remanded for fresh consideration in accordance with the appellate directions. en-us Wed, 14 Sep 2016 00:00:00 +0530 Fri, 30 Sep 2016 14:26:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332959 Assessment orders could not be sustained because the Assessing Officer failed to comply with the appellate authority's specific remand directions to verify all invoices and ascertain whether the dealer had charged Maximum Retail Price as the sale price. As the verification went to the basis of turnover determination, the reassessment made without following that mandate was invalid. The challenge based on the subsequent excise notification also supported the taxpayers' grievance, but the decisive ground was non-compliance with the remand order. The assessments were set aside and the matters were remanded for fresh consideration in accordance with the appellate directions. Case-Laws VAT and Sales Tax Wed, 14 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332959