https://www.taxtmi.com/caselaws?id=382307 The court addressed a classification dispute between Uninterrupted Power Supply (UPS) and voltage stabilizers for tax purposes under the TNVAT Act. It found a violation of natural justice principles in assessment proceedings due to a lack of further personal hearing post the submission of additional documents. Emphasizing adherence to court directions, the court directed the respondent to conduct another limited personal hearing based on specified documents. The judgment underscored the importance of correctly identifying products for tax liability determination and ensuring procedural fairness in assessment processes. en-us Wed, 19 Jun 2019 00:00:00 +0530 Sat, 06 Jul 2019 14:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382307 The court addressed a classification dispute between Uninterrupted Power Supply (UPS) and voltage stabilizers for tax purposes under the TNVAT Act. It found a violation of natural justice principles in assessment proceedings due to a lack of further personal hearing post the submission of additional documents. Emphasizing adherence to court directions, the court directed the respondent to conduct another limited personal hearing based on specified documents. The judgment underscored the importance of correctly identifying products for tax liability determination and ensuring procedural fairness in assessment processes. Case-Laws VAT and Sales Tax Wed, 19 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382307