https://www.taxtmi.com/caselaws?id=380179 The court quashed the impugned assessment order under the TNVAT Act for the assessment year 2013-14, finding that the second respondent's revision lacked fresh materials and amounted to a mere change of opinion without legal justification. Emphasizing the necessity of new facts to support revisions, the court held that the assessment was not based on proper application of mind, leading to the allowance of the writ petition without costs. en-us Mon, 11 Mar 2019 00:00:00 +0530 Thu, 16 May 2019 06:34:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380179 The court quashed the impugned assessment order under the TNVAT Act for the assessment year 2013-14, finding that the second respondent's revision lacked fresh materials and amounted to a mere change of opinion without legal justification. Emphasizing the necessity of new facts to support revisions, the court held that the assessment was not based on proper application of mind, leading to the allowance of the writ petition without costs. Case-Laws VAT and Sales Tax Mon, 11 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380179