https://www.taxtmi.com/caselaws?id=401515 Hybrid cotton seed exemption claims were held to require fresh consideration because the petitioner was similarly placed to assessees in an earlier batch where identical claims had already been directed to be reconsidered. The impugned orders denying exemption and levying tax and penalty were set aside, and the assessing authority was directed to decide the matter afresh after granting a personal hearing, following the prescribed procedure, and passing a reasoned order on merits in accordance with law and natural justice. en-us Tue, 24 Nov 2020 00:00:00 +0530 Thu, 10 Dec 2020 08:21:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401515 Hybrid cotton seed exemption claims were held to require fresh consideration because the petitioner was similarly placed to assessees in an earlier batch where identical claims had already been directed to be reconsidered. The impugned orders denying exemption and levying tax and penalty were set aside, and the assessing authority was directed to decide the matter afresh after granting a personal hearing, following the prescribed procedure, and passing a reasoned order on merits in accordance with law and natural justice. Case-Laws VAT and Sales Tax Tue, 24 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401515