https://www.taxtmi.com/caselaws?id=353005 Tax on self-manufactured shutters and channels could not be confirmed without material evidence of any manufacturing activity, because a best judgment approach cannot replace proof of manufacture. Tax on imported cement and iron and steel also failed where the record contained no evidence of import by the dealer. The demand was further unsustainable because it was raised without a show cause notice specifically alleging import or manufacture, leaving the assessment without a proper factual and procedural foundation. The revision was allowed, the Tribunal's order was set aside, and the matter was remitted for fresh decision in accordance with law after considering the dealer's objections. en-us Thu, 21 Dec 2017 00:00:00 +0530 Mon, 25 Dec 2017 11:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353005 Tax on self-manufactured shutters and channels could not be confirmed without material evidence of any manufacturing activity, because a best judgment approach cannot replace proof of manufacture. Tax on imported cement and iron and steel also failed where the record contained no evidence of import by the dealer. The demand was further unsustainable because it was raised without a show cause notice specifically alleging import or manufacture, leaving the assessment without a proper factual and procedural foundation. The revision was allowed, the Tribunal's order was set aside, and the matter was remitted for fresh decision in accordance with law after considering the dealer's objections. Case-Laws VAT and Sales Tax Thu, 21 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353005