https://www.taxtmi.com/caselaws?id=402469 An assessment under CST was held unsustainable where the assessee's specific objection on the applicable tax rate for inter-State sales of mobile phones not covered by C-Forms was not dealt with in the assessment order. The court noted that a material objection raised in reply to the show-cause notice cannot be ignored, and the omission to decide whether the correct rate was 5% or 14.5% vitiated the order. The assessee was also permitted to raise the plea of limitation, and the matter was remitted for fresh consideration of both the earlier and additional objections. en-us Wed, 24 Jun 2020 00:00:00 +0530 Mon, 04 Jan 2021 09:46:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402469 An assessment under CST was held unsustainable where the assessee's specific objection on the applicable tax rate for inter-State sales of mobile phones not covered by C-Forms was not dealt with in the assessment order. The court noted that a material objection raised in reply to the show-cause notice cannot be ignored, and the omission to decide whether the correct rate was 5% or 14.5% vitiated the order. The assessee was also permitted to raise the plea of limitation, and the matter was remitted for fresh consideration of both the earlier and additional objections. Case-Laws VAT and Sales Tax Wed, 24 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402469