https://www.taxtmi.com/caselaws?id=193097 An assessment order cannot be sustained to the extent it omits consideration of material documents and issues specifically placed before the authority. Here, a revision under the Tamil Nadu Value Added Tax Act, 2006 read with the Central Sales Tax Act, 1956 was supported by Form WW, annual returns, export documents and refund-related statements, but the impugned order dealt only with C and F Forms and not the full scope of the materials submitted. The Madras HC therefore set aside the assessment only insofar as those unconsidered issues were concerned and remitted the matter for fresh adjudication on that limited extent, while leaving the findings on C and F Forms undisturbed. en-us Wed, 09 Nov 2016 00:00:00 +0530 Thu, 13 Jul 2017 07:31:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193097 An assessment order cannot be sustained to the extent it omits consideration of material documents and issues specifically placed before the authority. Here, a revision under the Tamil Nadu Value Added Tax Act, 2006 read with the Central Sales Tax Act, 1956 was supported by Form WW, annual returns, export documents and refund-related statements, but the impugned order dealt only with C and F Forms and not the full scope of the materials submitted. The Madras HC therefore set aside the assessment only insofar as those unconsidered issues were concerned and remitted the matter for fresh adjudication on that limited extent, while leaving the findings on C and F Forms undisturbed. Case-Laws VAT and Sales Tax Wed, 09 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193097