https://www.taxtmi.com/caselaws?id=345202 A revised tax assessment involving substantial turnover could not be sustained where no personal hearing was afforded before finalisation, and the matter was remanded for fresh consideration. The partial disallowance of exemption on direct export sales was also set aside because the claim and supporting papers required reconsideration, and defective C Forms had to be returned for rectification and resubmission. For inter-State sales not covered by C Forms, reasonable time had to be granted to produce the pending forms. The operative effect was to secure fair hearing, document rectification, and a fresh assessment in accordance with law. en-us Mon, 03 Jul 2017 00:00:00 +0530 Wed, 12 Jul 2017 07:04:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345202 A revised tax assessment involving substantial turnover could not be sustained where no personal hearing was afforded before finalisation, and the matter was remanded for fresh consideration. The partial disallowance of exemption on direct export sales was also set aside because the claim and supporting papers required reconsideration, and defective C Forms had to be returned for rectification and resubmission. For inter-State sales not covered by C Forms, reasonable time had to be granted to produce the pending forms. The operative effect was to secure fair hearing, document rectification, and a fresh assessment in accordance with law. Case-Laws VAT and Sales Tax Mon, 03 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345202