https://www.taxtmi.com/caselaws?id=379395 A tax clarification and the consequential assessment were held unsustainable because they gave no reasons, did not cite the statutory basis, and were issued without a fair opportunity for the assessee to object. The authority also failed to consider the claim that cotton seeds used for sowing were exempt under the relevant schedule entry. As the assessment was passed without waiting for objections or hearing the petitioner, it was set aside and the matter was remitted for fresh assessment after giving a reasonable opportunity to object and be heard. en-us Thu, 25 Apr 2019 00:00:00 +0530 Thu, 02 May 2019 14:19:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379395 A tax clarification and the consequential assessment were held unsustainable because they gave no reasons, did not cite the statutory basis, and were issued without a fair opportunity for the assessee to object. The authority also failed to consider the claim that cotton seeds used for sowing were exempt under the relevant schedule entry. As the assessment was passed without waiting for objections or hearing the petitioner, it was set aside and the matter was remitted for fresh assessment after giving a reasonable opportunity to object and be heard. Case-Laws VAT and Sales Tax Thu, 25 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379395