https://www.taxtmi.com/caselaws?id=380137 The assessment under the Central Sales Tax Act was challenged on the ground that the show-cause notice was sent to an old address, preventing a reply and effective hearing. The Court noted that Form VAT 112 had not been filed, so the Assessing Officer was justified in using the address available in the records. It also noted that the turnover claimed as exempt under the Telangana Value Added Tax Act was treated as stock transfer and taxed under the Central Sales Tax Act. In the interest of fairness, the assessment was set aside and the matter was remanded for fresh consideration after the petitioner's reply and personal hearing. en-us Mon, 22 Apr 2019 00:00:00 +0530 Wed, 15 May 2019 08:31:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380137 The assessment under the Central Sales Tax Act was challenged on the ground that the show-cause notice was sent to an old address, preventing a reply and effective hearing. The Court noted that Form VAT 112 had not been filed, so the Assessing Officer was justified in using the address available in the records. It also noted that the turnover claimed as exempt under the Telangana Value Added Tax Act was treated as stock transfer and taxed under the Central Sales Tax Act. In the interest of fairness, the assessment was set aside and the matter was remanded for fresh consideration after the petitioner's reply and personal hearing. Case-Laws VAT and Sales Tax Mon, 22 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380137