https://www.taxtmi.com/caselaws?id=423258 The HC granted only limited relief by setting aside the assessment and remitting the matter for fresh consideration on the materials to be produced by the assessee. It declined to decide the merits of the challenge to the circular or the substantive tax characterisation of the transactions. The assessing authority was directed to verify the purchase documents, examine the Commissioner's circulars, consider whether the goods had already suffered tax at an earlier stage, and pass a fresh order after giving the assessee an opportunity of hearing. en-us Thu, 07 Apr 2022 00:00:00 +0530 Wed, 16 Nov 2022 12:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423258 The HC granted only limited relief by setting aside the assessment and remitting the matter for fresh consideration on the materials to be produced by the assessee. It declined to decide the merits of the challenge to the circular or the substantive tax characterisation of the transactions. The assessing authority was directed to verify the purchase documents, examine the Commissioner's circulars, consider whether the goods had already suffered tax at an earlier stage, and pass a fresh order after giving the assessee an opportunity of hearing. Case-Laws VAT and Sales Tax Thu, 07 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423258