https://www.taxtmi.com/caselaws?id=195330 In reassessment proceedings founded on web-based third-party data or enforcement material, the assessing authority must conduct an independent enquiry and consider the dealer's objections before sustaining an addition. The authority cannot rely only on the burden clause or require the dealer to disprove a disputed transaction on bare third-party data. The court held that the reassessment was unsustainable because no proper verification was made of the alleged purchase omission. The order was set aside and the matter remanded for fresh consideration after notice to the dealer and the other end dealers, with directions to redo the assessment in accordance with law. en-us Mon, 24 Jul 2017 00:00:00 +0530 Thu, 26 Oct 2017 08:33:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=195330 In reassessment proceedings founded on web-based third-party data or enforcement material, the assessing authority must conduct an independent enquiry and consider the dealer's objections before sustaining an addition. The authority cannot rely only on the burden clause or require the dealer to disprove a disputed transaction on bare third-party data. The court held that the reassessment was unsustainable because no proper verification was made of the alleged purchase omission. The order was set aside and the matter remanded for fresh consideration after notice to the dealer and the other end dealers, with directions to redo the assessment in accordance with law. Case-Laws VAT and Sales Tax Mon, 24 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=195330