https://www.taxtmi.com/caselaws?id=189781 Assessment orders under the Central Sales Tax Act may be set aside where Form-C declarations and other supporting documents for transit sales exemption were not duly considered. If the assessee is to be given a further opportunity to file records, and those materials must be examined before a fresh order, the proper course is remand rather than sustaining the assessment as it stands. The matter should then be reconsidered on merits after allowing production of the required documents and granting a personal hearing. en-us Fri, 18 Dec 2015 00:00:00 +0530 Thu, 19 Jan 2017 20:46:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189781 Assessment orders under the Central Sales Tax Act may be set aside where Form-C declarations and other supporting documents for transit sales exemption were not duly considered. If the assessee is to be given a further opportunity to file records, and those materials must be examined before a fresh order, the proper course is remand rather than sustaining the assessment as it stands. The matter should then be reconsidered on merits after allowing production of the required documents and granting a personal hearing. Case-Laws VAT and Sales Tax Fri, 18 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189781