https://www.taxtmi.com/caselaws?id=368381 A revisional assessment disallowing exemption on interstate purchase of building materials was held unsustainable where the proposal notice did not disclose the material particulars and grounds later relied on in the final order. The exemption under Section 3B(2)(b) of the Tamil Nadu General Sales Tax Act had been accepted in the original assessment, but the revisional reasons were introduced only in the assessment order, depriving the assessee of an effective opportunity to meet the case against it. The merits of the exemption claim were not finally examined; the matter was remitted for fresh consideration after a detailed notice. en-us Thu, 27 Sep 2018 00:00:00 +0530 Mon, 08 Oct 2018 18:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368381 A revisional assessment disallowing exemption on interstate purchase of building materials was held unsustainable where the proposal notice did not disclose the material particulars and grounds later relied on in the final order. The exemption under Section 3B(2)(b) of the Tamil Nadu General Sales Tax Act had been accepted in the original assessment, but the revisional reasons were introduced only in the assessment order, depriving the assessee of an effective opportunity to meet the case against it. The merits of the exemption claim were not finally examined; the matter was remitted for fresh consideration after a detailed notice. Case-Laws VAT and Sales Tax Thu, 27 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368381