https://www.taxtmi.com/caselaws?id=362652 A revisional order sustaining turnover tax liability was set aside because the authority failed to examine relevant material and gave no cogent reasons for rejecting the assessee's claim that sales of de-oiled rice bran and de-oiled cake were differently treated for exemption purposes. The Court held that the revisional authority should have called for the records from the assessing and appellate authorities and considered the available evidence before recording a finding on liability. As the factual basis had not been properly scrutinised, the matter was remanded for reconsideration in accordance with law. en-us Fri, 22 Jun 2018 00:00:00 +0530 Sat, 30 Jun 2018 08:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362652 A revisional order sustaining turnover tax liability was set aside because the authority failed to examine relevant material and gave no cogent reasons for rejecting the assessee's claim that sales of de-oiled rice bran and de-oiled cake were differently treated for exemption purposes. The Court held that the revisional authority should have called for the records from the assessing and appellate authorities and considered the available evidence before recording a finding on liability. As the factual basis had not been properly scrutinised, the matter was remanded for reconsideration in accordance with law. Case-Laws VAT and Sales Tax Fri, 22 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362652