https://www.taxtmi.com/caselaws?id=430717 The Court partially allowed the Central Tax Revision, setting aside previous orders and remanding the matter for a fresh assessment by the Committee to determine the total capital investment by the revisionist for the relevant period. The judgment emphasized procedural compliance and adherence to statutory requirements in tax assessments, highlighting the significance of following prescribed procedures when deciding issues related to eligibility for concessional Central Sales Tax rates based on capital investment in Plant and Machinery. en-us Fri, 22 Jul 2022 00:00:00 +0530 Fri, 25 Nov 2022 22:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430717 The Court partially allowed the Central Tax Revision, setting aside previous orders and remanding the matter for a fresh assessment by the Committee to determine the total capital investment by the revisionist for the relevant period. The judgment emphasized procedural compliance and adherence to statutory requirements in tax assessments, highlighting the significance of following prescribed procedures when deciding issues related to eligibility for concessional Central Sales Tax rates based on capital investment in Plant and Machinery. Case-Laws VAT and Sales Tax Fri, 22 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430717