https://www.taxtmi.com/caselaws?id=334281 An assessment order under the tax statute must reflect independent application of mind to the dealer's objections and supporting records; mechanical reliance on an enforcement wing report is invalid. Here, the authority did not examine the dealer's explanation, purchase registers, breakup details, or other materials called for in the notice, and the objections were not meaningfully considered. The denial of an effective personal hearing also vitiated the assessment. The assessment orders were therefore unsustainable and were quashed, with a direction to redo the assessment after considering the objections, records, cited decision, and after affording personal hearing. en-us Wed, 27 Jul 2016 00:00:00 +0530 Wed, 09 Nov 2016 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334281 An assessment order under the tax statute must reflect independent application of mind to the dealer's objections and supporting records; mechanical reliance on an enforcement wing report is invalid. Here, the authority did not examine the dealer's explanation, purchase registers, breakup details, or other materials called for in the notice, and the objections were not meaningfully considered. The denial of an effective personal hearing also vitiated the assessment. The assessment orders were therefore unsustainable and were quashed, with a direction to redo the assessment after considering the objections, records, cited decision, and after affording personal hearing. Case-Laws VAT and Sales Tax Wed, 27 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334281