https://www.taxtmi.com/caselaws?id=280323 Cotton seeds sold for sowing purpose had to be examined under the relevant Schedule entry to the Tamil Nadu General Sales Tax Act, 1959, because the assessment treated them as oil seeds while the assessee claimed exemption as certified seeds for sowing. The court noted that the impugned clarification and assessment had not properly applied the Schedule entry governing the transaction. As the respondents did not oppose reconsideration on merits, the order was set aside and the matter was remitted for fresh decision after independent application of the Schedule and an opportunity of hearing to the assessee. en-us Fri, 11 Jan 2019 00:00:00 +0530 Tue, 30 Apr 2019 20:37:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280323 Cotton seeds sold for sowing purpose had to be examined under the relevant Schedule entry to the Tamil Nadu General Sales Tax Act, 1959, because the assessment treated them as oil seeds while the assessee claimed exemption as certified seeds for sowing. The court noted that the impugned clarification and assessment had not properly applied the Schedule entry governing the transaction. As the respondents did not oppose reconsideration on merits, the order was set aside and the matter was remitted for fresh decision after independent application of the Schedule and an opportunity of hearing to the assessee. Case-Laws VAT and Sales Tax Fri, 11 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280323