https://www.taxtmi.com/caselaws?id=407682 Assessment revision based on web reports or record verification must follow the prescribed departmental mismatch procedure when purchase omission is alleged, rather than being sustained on an informal verification route. Penalty under section 27 is required to be part of the assessment order and cannot be imposed by a separate order. On purchase tax, the discussion treats a works contractor engaged in civil construction as not attracting the additional levy on the goods used in construction in the circumstances noted. The document also indicates that failure to follow the governing procedure can vitiate the proceeding and require reconsideration in accordance with law. en-us Thu, 15 Apr 2021 00:00:00 +0530 Tue, 18 May 2021 08:31:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407682 Assessment revision based on web reports or record verification must follow the prescribed departmental mismatch procedure when purchase omission is alleged, rather than being sustained on an informal verification route. Penalty under section 27 is required to be part of the assessment order and cannot be imposed by a separate order. On purchase tax, the discussion treats a works contractor engaged in civil construction as not attracting the additional levy on the goods used in construction in the circumstances noted. The document also indicates that failure to follow the governing procedure can vitiate the proceeding and require reconsideration in accordance with law. Case-Laws VAT and Sales Tax Thu, 15 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407682