https://www.taxtmi.com/caselaws?id=346913 A reassessment was set aside because the assessee had later produced tax-paid certificates and the assessing authority had not put the assessee on notice that the transactions would remain taxable even if those certificates were furnished. The Madras HC held that the authority could not ignore the material representation, especially when a departmental circular required acceptance of declarations and reconsideration of assessments under the statutory revisional power. The counter affidavit's claim that the certificates were irrelevant was rejected because the notice did not disclose that basis. The matter was remanded for fresh hearing and consideration of the certificates in accordance with law. en-us Thu, 20 Jul 2017 00:00:00 +0530 Fri, 25 Aug 2017 07:01:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346913 A reassessment was set aside because the assessee had later produced tax-paid certificates and the assessing authority had not put the assessee on notice that the transactions would remain taxable even if those certificates were furnished. The Madras HC held that the authority could not ignore the material representation, especially when a departmental circular required acceptance of declarations and reconsideration of assessments under the statutory revisional power. The counter affidavit's claim that the certificates were irrelevant was rejected because the notice did not disclose that basis. The matter was remanded for fresh hearing and consideration of the certificates in accordance with law. Case-Laws VAT and Sales Tax Thu, 20 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346913