https://www.taxtmi.com/caselaws?id=391861 Where computation of Base Production Volume and Base Sales Volume under a sales tax deferral scheme depends on unresolved ambiguity in the scheme and eligibility certificate, the matter may not be suitable for final determination in writ jurisdiction. The text notes uncertainty over whether Base Sales Volume covers only taxable local sales or also branch transfers, interstate sales, and exports, creating a factual and interpretive dispute on the deferral benefit. The appropriate course was fresh consideration by the competent departmental authorities, after hearing the assessee and without being influenced by earlier observations. The merits of the computation issue were left open for administrative redetermination. en-us Mon, 03 Feb 2020 00:00:00 +0530 Sat, 08 Feb 2020 07:30:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391861 Where computation of Base Production Volume and Base Sales Volume under a sales tax deferral scheme depends on unresolved ambiguity in the scheme and eligibility certificate, the matter may not be suitable for final determination in writ jurisdiction. The text notes uncertainty over whether Base Sales Volume covers only taxable local sales or also branch transfers, interstate sales, and exports, creating a factual and interpretive dispute on the deferral benefit. The appropriate course was fresh consideration by the competent departmental authorities, after hearing the assessee and without being influenced by earlier observations. The merits of the computation issue were left open for administrative redetermination. Case-Laws VAT and Sales Tax Mon, 03 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391861