https://www.taxtmi.com/caselaws?id=364531 Sales of molasses made against valid Form 3-B issued by the purchasing dealer's assessing authority were entitled to the concessional rate, and the seller could not be denied that treatment merely because the goods were used in one unit of the purchaser rather than another. The assessment also failed because the revisionist was not given adequate opportunity of hearing and no proper show cause notice was issued before the order was made. On both grounds, the Tribunal's order was set aside and the first appellate authority's restoration of concessional tax treatment was affirmed. en-us Mon, 30 Jul 2018 00:00:00 +0530 Wed, 01 Aug 2018 06:46:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364531 Sales of molasses made against valid Form 3-B issued by the purchasing dealer's assessing authority were entitled to the concessional rate, and the seller could not be denied that treatment merely because the goods were used in one unit of the purchaser rather than another. The assessment also failed because the revisionist was not given adequate opportunity of hearing and no proper show cause notice was issued before the order was made. On both grounds, the Tribunal's order was set aside and the first appellate authority's restoration of concessional tax treatment was affirmed. Case-Laws VAT and Sales Tax Mon, 30 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364531