https://www.taxtmi.com/caselaws?id=372238 A classification decision for a water purification plant was found unsustainable because the assessing authority had not given a reasoned examination of the equipment's nature or technical features before departing from the clarification relied on by the taxpayer; the matter required fresh consideration. The exemption claim under the CST regime was treated as dependent on production of Form H, and exemption could not be granted without that declaration. The assessment was set aside and remitted for fresh adjudication with a personal hearing and consideration of the relevant materials, while the exemption issue was left open subject to production of Form H. en-us Tue, 17 Jul 2018 00:00:00 +0530 Thu, 11 Apr 2019 11:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372238 A classification decision for a water purification plant was found unsustainable because the assessing authority had not given a reasoned examination of the equipment's nature or technical features before departing from the clarification relied on by the taxpayer; the matter required fresh consideration. The exemption claim under the CST regime was treated as dependent on production of Form H, and exemption could not be granted without that declaration. The assessment was set aside and remitted for fresh adjudication with a personal hearing and consideration of the relevant materials, while the exemption issue was left open subject to production of Form H. Case-Laws VAT and Sales Tax Tue, 17 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372238