https://www.taxtmi.com/caselaws?id=359441 The Tribunal was required to independently examine the assessee's entitlement to incentive benefits under the State incentive scheme, as that claim arose from an eligibility certificate and investment-based exemption scheme and was distinct from the issue of tax liability under the Central sales tax regime for non-furnishing of C/D declaration forms. By proceeding only on the tax-rate question without addressing the separate incentive claim, the Tribunal failed to consider a material aspect requiring adjudication. The matter was therefore remitted for fresh consideration by the Tribunal, and the revision petition succeeded to that extent. en-us Tue, 27 Mar 2018 00:00:00 +0530 Thu, 31 Jan 2019 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359441 The Tribunal was required to independently examine the assessee's entitlement to incentive benefits under the State incentive scheme, as that claim arose from an eligibility certificate and investment-based exemption scheme and was distinct from the issue of tax liability under the Central sales tax regime for non-furnishing of C/D declaration forms. By proceeding only on the tax-rate question without addressing the separate incentive claim, the Tribunal failed to consider a material aspect requiring adjudication. The matter was therefore remitted for fresh consideration by the Tribunal, and the revision petition succeeded to that extent. Case-Laws VAT and Sales Tax Tue, 27 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359441