https://www.taxtmi.com/caselaws?id=196788 Input tax credit assessments were held unsustainable where the assessee had produced registration details and invoices to show that tax had already been suffered at an earlier stage, thereby discharging the initial burden under the Tamil Nadu VAT Act. The assessing authority was required to examine the objections independently and give reasons based on the material placed on record, rather than mechanically adopting the Enforcement Officer's proposal. On that basis, the assessment orders were set aside and the matter was remanded for fresh consideration of the objections and re-assessment in accordance with law. en-us Thu, 30 Apr 2015 00:00:00 +0530 Thu, 14 Dec 2017 21:23:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=196788 Input tax credit assessments were held unsustainable where the assessee had produced registration details and invoices to show that tax had already been suffered at an earlier stage, thereby discharging the initial burden under the Tamil Nadu VAT Act. The assessing authority was required to examine the objections independently and give reasons based on the material placed on record, rather than mechanically adopting the Enforcement Officer's proposal. On that basis, the assessment orders were set aside and the matter was remanded for fresh consideration of the objections and re-assessment in accordance with law. Case-Laws Indian Laws Thu, 30 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=196788