https://www.taxtmi.com/caselaws?id=762290 HC set aside assessment orders under Tamil Nadu General Sales Tax Act, 1959 for periods 1996-97, 1997-98, and 1999-00 regarding inclusion of freight charges in cement sale price. Court found assessing authority failed to conduct proper examination as directed by AAC remand order. Department's contention of freight suppression was unsupported by evidence - post-October 1996 invoice showed higher price than pre-October invoice, contradicting suppression claim. Comparison of invoices including depot transfer invoice was inadequate to establish suppression under Section 12A. Since petitioner's books were not rejected and contained freight component details, assessments lacked proper foundation. Writ petitions allowed. en-us Fri, 08 Nov 2024 00:00:00 +0530 Fri, 29 Nov 2024 08:16:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762290 HC set aside assessment orders under Tamil Nadu General Sales Tax Act, 1959 for periods 1996-97, 1997-98, and 1999-00 regarding inclusion of freight charges in cement sale price. Court found assessing authority failed to conduct proper examination as directed by AAC remand order. Department's contention of freight suppression was unsupported by evidence - post-October 1996 invoice showed higher price than pre-October invoice, contradicting suppression claim. Comparison of invoices including depot transfer invoice was inadequate to establish suppression under Section 12A. Since petitioner's books were not rejected and contained freight component details, assessments lacked proper foundation. Writ petitions allowed. Case-Laws VAT / Sales Tax Fri, 08 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762290