https://www.taxtmi.com/caselaws?id=359717 Assessments under the Tamil Nadu Value Added Tax Act, 2006 require the Assessing Officer to exercise independent quasi-judicial judgment; orders based merely on Enforcement Wing reports or directions, without real evaluation of records, are treated as unsustainable. The text also states that a Commissioner's circular on the treatment of post-purchase discounts and incentives binds subordinate officers, especially where it is beneficial to the assessee, and must be considered when redoing assessment. On that basis, the impugned assessments were quashed and the matters remitted for fresh assessment with independent consideration and hearing. en-us Fri, 13 Apr 2018 00:00:00 +0530 Fri, 04 May 2018 08:47:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359717 Assessments under the Tamil Nadu Value Added Tax Act, 2006 require the Assessing Officer to exercise independent quasi-judicial judgment; orders based merely on Enforcement Wing reports or directions, without real evaluation of records, are treated as unsustainable. The text also states that a Commissioner's circular on the treatment of post-purchase discounts and incentives binds subordinate officers, especially where it is beneficial to the assessee, and must be considered when redoing assessment. On that basis, the impugned assessments were quashed and the matters remitted for fresh assessment with independent consideration and hearing. Case-Laws VAT and Sales Tax Fri, 13 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359717