https://www.taxtmi.com/caselaws?id=358169 A uniform percentage for invisible loss of materials cannot be applied mechanically; the assessing authority must examine the manufacturing process and the dealer's factual objections before rejecting the claim. The earlier binding precedent on Section 19(9) of the Tamil Nadu Value Added Tax Act, 2006 continued to operate because the pendency of writ appeals did not amount to a stay. The assessment therefore had to be reconsidered in light of the applicable statutory position under Section 19(2)(5), and the orders were set aside with remand for fresh consideration after receiving additional objections and granting personal hearing. en-us Mon, 18 Sep 2017 00:00:00 +0530 Tue, 06 Nov 2018 14:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358169 A uniform percentage for invisible loss of materials cannot be applied mechanically; the assessing authority must examine the manufacturing process and the dealer's factual objections before rejecting the claim. The earlier binding precedent on Section 19(9) of the Tamil Nadu Value Added Tax Act, 2006 continued to operate because the pendency of writ appeals did not amount to a stay. The assessment therefore had to be reconsidered in light of the applicable statutory position under Section 19(2)(5), and the orders were set aside with remand for fresh consideration after receiving additional objections and granting personal hearing. Case-Laws VAT and Sales Tax Mon, 18 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358169