https://www.taxtmi.com/caselaws?id=405631 A revision notice seeking to revise a completed assessment was challenged on the ground that it was not properly founded in law under Article 286(2), Section 4(2) of the CST Act, and the definition of sale under the TNGST Act. The notice relied on invoices raised at Chennai and an assumption that movement of ships to foreign ports was not in pursuance of an export contract, but the underlying facts, including the place and manner of delivery, were disputed. In these circumstances, the notice was held to require a fresh, clear proposal stating the exact basis for revision. The impugned notice was set aside and the matter remanded for fresh action after hearing the assessee. en-us Thu, 04 Mar 2021 00:00:00 +0530 Wed, 24 Mar 2021 09:09:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405631 A revision notice seeking to revise a completed assessment was challenged on the ground that it was not properly founded in law under Article 286(2), Section 4(2) of the CST Act, and the definition of sale under the TNGST Act. The notice relied on invoices raised at Chennai and an assumption that movement of ships to foreign ports was not in pursuance of an export contract, but the underlying facts, including the place and manner of delivery, were disputed. In these circumstances, the notice was held to require a fresh, clear proposal stating the exact basis for revision. The impugned notice was set aside and the matter remanded for fresh action after hearing the assessee. Case-Laws VAT and Sales Tax Thu, 04 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405631