https://www.taxtmi.com/caselaws?id=443178 Where survey proceedings disclosed an alleged shortage of chemical stock, the provisional assessment did not contain a reasoned finding resolving that issue before stating that no adverse inference would be drawn. The appellate observation that stock was available in the factory was unsupported by any recorded discussion or material finding. Because no conclusive determination had been made on the shortage question in the provisional proceedings, the Tribunal was justified in remanding the matter for fresh redetermination, and the remand could not be treated as illegal. en-us Mon, 21 Aug 2023 00:00:00 +0530 Fri, 20 Feb 2026 17:21:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443178 Where survey proceedings disclosed an alleged shortage of chemical stock, the provisional assessment did not contain a reasoned finding resolving that issue before stating that no adverse inference would be drawn. The appellate observation that stock was available in the factory was unsupported by any recorded discussion or material finding. Because no conclusive determination had been made on the shortage question in the provisional proceedings, the Tribunal was justified in remanding the matter for fresh redetermination, and the remand could not be treated as illegal. Case-Laws VAT and Sales Tax Mon, 21 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443178