https://www.taxtmi.com/caselaws?id=379396 A tax assessment based on a non-speaking clarification could not sustain the treatment of cotton seeds used exclusively for seeding purposes as taxable, because the clarification gave no reasons, no proper hearing was shown, and the relevant schedule entry was not considered. The court therefore held that the disputed classification could not stand on the material before it. Only the limited question of taxability for such seeds was set aside and remitted for fresh assessment after giving the dealer an opportunity to object, while the remaining parts of the assessment were left undisturbed. en-us Thu, 25 Apr 2019 00:00:00 +0530 Thu, 02 May 2019 14:28:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379396 A tax assessment based on a non-speaking clarification could not sustain the treatment of cotton seeds used exclusively for seeding purposes as taxable, because the clarification gave no reasons, no proper hearing was shown, and the relevant schedule entry was not considered. The court therefore held that the disputed classification could not stand on the material before it. Only the limited question of taxability for such seeds was set aside and remitted for fresh assessment after giving the dealer an opportunity to object, while the remaining parts of the assessment were left undisturbed. Case-Laws VAT and Sales Tax Thu, 25 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379396