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    <title>2018 (3) TMI 1325 - KARNATAKA HIGH COURT</title>
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    <description>A quasi-judicial authority must decide every material contention raised before it and give reasoned findings on the issues pleaded. Where the assessee specifically challenged levy of tax under Section 3(2) on materials supplied by the contractee, but the Tribunal addressed only the composition scheme assessment and ignored that ground, its order could not stand. The HC therefore set aside the Tribunal&#039;s order and remanded the matter for fresh consideration on all contentions left open.</description>
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      <description>A quasi-judicial authority must decide every material contention raised before it and give reasoned findings on the issues pleaded. Where the assessee specifically challenged levy of tax under Section 3(2) on materials supplied by the contractee, but the Tribunal addressed only the composition scheme assessment and ignored that ground, its order could not stand. The HC therefore set aside the Tribunal&#039;s order and remanded the matter for fresh consideration on all contentions left open.</description>
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