https://www.taxtmi.com/caselaws?id=24713 Rubber cess paid on purchases was treated as part of the purchase turnover for sales tax purposes because it formed part of the price of rubber bought by the dealer, so that inclusion was sustained. However, assessment orders were passed before the time granted for objections expired and before the assessee could place material on actual cess paid, making the estimated levy arbitrary and vitiated by breach of natural justice. The writ court held that such a void assessment could be challenged despite available statutory appeals or revision, and quashed the orders only on the natural justice ground, directing fresh assessment after hearing the assessee. en-us Tue, 09 Feb 1988 00:00:00 +0530 Thu, 21 Jan 2010 18:43:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24713 Rubber cess paid on purchases was treated as part of the purchase turnover for sales tax purposes because it formed part of the price of rubber bought by the dealer, so that inclusion was sustained. However, assessment orders were passed before the time granted for objections expired and before the assessee could place material on actual cess paid, making the estimated levy arbitrary and vitiated by breach of natural justice. The writ court held that such a void assessment could be challenged despite available statutory appeals or revision, and quashed the orders only on the natural justice ground, directing fresh assessment after hearing the assessee. Case-Laws Income Tax Tue, 09 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24713