https://www.taxtmi.com/caselaws?id=348662 Assessment findings on job work charges and liability under the Tamil Nadu Value Added Tax Act were set aside because the assessee was not given an effective personal hearing or a fair chance to meet the decisive inferences and additional particulars relied on in the assessment; the matter was remanded for fresh consideration after hearing. The penalty under the same Act was also deleted because the record showed reliance on materials already produced by the assessee, without an independent basis demonstrating concealment or other sustainable penal grounds. The writ petitions were thus allowed in part, with the disputed assessment annulled and the penalty set aside. en-us Fri, 18 Aug 2017 00:00:00 +0530 Wed, 27 Sep 2017 09:11:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348662 Assessment findings on job work charges and liability under the Tamil Nadu Value Added Tax Act were set aside because the assessee was not given an effective personal hearing or a fair chance to meet the decisive inferences and additional particulars relied on in the assessment; the matter was remanded for fresh consideration after hearing. The penalty under the same Act was also deleted because the record showed reliance on materials already produced by the assessee, without an independent basis demonstrating concealment or other sustainable penal grounds. The writ petitions were thus allowed in part, with the disputed assessment annulled and the penalty set aside. Case-Laws VAT and Sales Tax Fri, 18 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348662