https://www.taxtmi.com/caselaws?id=408618 Effective hearing before a pre-assessment order requires real consideration of the dealer's objections; where the reply is received and the order is issued the same day without enquiry or meaningful examination, the procedural safeguard is not satisfied. Turnover cannot be enhanced on a mere assumption that coffee husk was sold when the record does not establish actual sale and the dealer's claim of captive use as compost manure remains unrebutted. On these facts, the assessment and appellate orders were set aside, and the tax addition based on presumed sale was unsustainable. en-us Wed, 09 Dec 2020 00:00:00 +0530 Wed, 16 Jun 2021 10:37:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408618 Effective hearing before a pre-assessment order requires real consideration of the dealer's objections; where the reply is received and the order is issued the same day without enquiry or meaningful examination, the procedural safeguard is not satisfied. Turnover cannot be enhanced on a mere assumption that coffee husk was sold when the record does not establish actual sale and the dealer's claim of captive use as compost manure remains unrebutted. On these facts, the assessment and appellate orders were set aside, and the tax addition based on presumed sale was unsustainable. Case-Laws VAT and Sales Tax Wed, 09 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408618