https://www.taxtmi.com/caselaws?id=292202 Purchase tax assessments on chillies under the Tamil Nadu Value Added Tax Act were set aside because the assessing authority had relied on departmental circulars without independently considering the dealers' objections or giving detailed reasons. The court reiterated that circulars may guide the revenue, but assessment must still reflect an independent application of mind to the taxpayer's contentions. As the assessments had already been completed and remained under challenge, the matter was remanded for fresh adjudication after permitting additional objections and directing reconsideration uninfluenced by the earlier circular-driven approach. en-us Fri, 08 Nov 2019 00:00:00 +0530 Wed, 13 Nov 2024 12:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292202 Purchase tax assessments on chillies under the Tamil Nadu Value Added Tax Act were set aside because the assessing authority had relied on departmental circulars without independently considering the dealers' objections or giving detailed reasons. The court reiterated that circulars may guide the revenue, but assessment must still reflect an independent application of mind to the taxpayer's contentions. As the assessments had already been completed and remained under challenge, the matter was remanded for fresh adjudication after permitting additional objections and directing reconsideration uninfluenced by the earlier circular-driven approach. Case-Laws VAT / Sales Tax Fri, 08 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292202