https://www.taxtmi.com/caselaws?id=187736 No statutory requirement existed for an assessee to intimate either the closure or commencement of a brick-kiln, and that legal position governed the dispute over the firing period disclosed. The analysis states that the Tribunal could not reject the disclosed firing period merely because no such intimation was given, since absence of notice was not a valid basis to disbelieve the assessee's version. Reliance was placed on an earlier decision supporting this view, and the issue was stated to be resolved in favour of the assessee and against the revenue. en-us Tue, 22 Jul 1986 00:00:00 +0530 Fri, 04 Nov 2016 12:30:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187736 No statutory requirement existed for an assessee to intimate either the closure or commencement of a brick-kiln, and that legal position governed the dispute over the firing period disclosed. The analysis states that the Tribunal could not reject the disclosed firing period merely because no such intimation was given, since absence of notice was not a valid basis to disbelieve the assessee's version. Reliance was placed on an earlier decision supporting this view, and the issue was stated to be resolved in favour of the assessee and against the revenue. Case-Laws VAT and Sales Tax Tue, 22 Jul 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187736