https://www.taxtmi.com/caselaws?id=335724 An assessment made without independent application of mind, and merely in mechanical compliance with enforcement or supervisory directions, was held unsustainable. The assessing authority, as an independent quasi-judicial body, had to examine the objections and supporting documents on its own merits. The petitioners' claim for second sale exemption also required fresh consideration because invoices, freight records, unloading vouchers and declarations had not been properly evaluated. Related objections on the constitution of the proprietary concern and other factual disputes likewise called for a fresh enquiry. The assessments were set aside and remitted for reconsideration after personal hearing and independent assessment of all materials. en-us Tue, 08 Nov 2016 00:00:00 +0530 Thu, 08 Dec 2016 15:04:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335724 An assessment made without independent application of mind, and merely in mechanical compliance with enforcement or supervisory directions, was held unsustainable. The assessing authority, as an independent quasi-judicial body, had to examine the objections and supporting documents on its own merits. The petitioners' claim for second sale exemption also required fresh consideration because invoices, freight records, unloading vouchers and declarations had not been properly evaluated. Related objections on the constitution of the proprietary concern and other factual disputes likewise called for a fresh enquiry. The assessments were set aside and remitted for reconsideration after personal hearing and independent assessment of all materials. Case-Laws VAT and Sales Tax Tue, 08 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335724