https://www.taxtmi.com/caselaws?id=282742 An assessment based solely on a case study, the Enforcement Wing's D3 proposal and electricity consumption figures was treated as unsustainable because the assessing authority must exercise independent quasi-judicial judgment and cannot act mechanically on the wing's proposal. On that footing, the turnover revision failed. The penalty under Section 23 of the Tamil Nadu General Sales Tax Act, 1959, said to arise from alleged misuse of Form XVII, also could not stand because it was built on the same defective assessment process. The assessment was set aside and the matter remanded for fresh decision after objections and personal hearing. en-us Tue, 10 Oct 2017 00:00:00 +0530 Wed, 21 Aug 2019 20:14:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282742 An assessment based solely on a case study, the Enforcement Wing's D3 proposal and electricity consumption figures was treated as unsustainable because the assessing authority must exercise independent quasi-judicial judgment and cannot act mechanically on the wing's proposal. On that footing, the turnover revision failed. The penalty under Section 23 of the Tamil Nadu General Sales Tax Act, 1959, said to arise from alleged misuse of Form XVII, also could not stand because it was built on the same defective assessment process. The assessment was set aside and the matter remanded for fresh decision after objections and personal hearing. Case-Laws VAT and Sales Tax Tue, 10 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282742