https://www.taxtmi.com/caselaws?id=189707 A fiscal order denying sales tax deferral to a transferee unit was unsustainable where the competent authority had approved transfer of the deferral facility and the petitioner had obtained fresh registration and agreement, especially as relevant documents were not considered and prior notice was not given. At the same time, allegations that the petitioner breached scheme conditions by manufacturing a different product remained unresolved on the existing record, so a final merits determination was inappropriate. The impugned order was therefore set aside and the matter remanded for fresh consideration after notice and hearing, leaving entitlement to the deferral benefit open. en-us Fri, 18 Dec 2015 00:00:00 +0530 Tue, 17 Jan 2017 20:44:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189707 A fiscal order denying sales tax deferral to a transferee unit was unsustainable where the competent authority had approved transfer of the deferral facility and the petitioner had obtained fresh registration and agreement, especially as relevant documents were not considered and prior notice was not given. At the same time, allegations that the petitioner breached scheme conditions by manufacturing a different product remained unresolved on the existing record, so a final merits determination was inappropriate. The impugned order was therefore set aside and the matter remanded for fresh consideration after notice and hearing, leaving entitlement to the deferral benefit open. Case-Laws VAT and Sales Tax Fri, 18 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189707