https://www.taxtmi.com/article/detailed?id=14569 An assessing authority must not perform investigatory, adjudicatory and executive functions simultaneously; a tax demand made without issuing the prescribed statutory notice is procedurally flawed. Ancillary services provided by a not for profit educational institution, such as a canteen, do not constitute business unless there is proof of an independent intention to carry on commercial activity. The revenue bears the burden to establish applicability of the tax law and identify specific taxable transactions before levy. en-us Wed, 04 Jun 2025 08:41:59 +0530 Wed, 04 Jun 2025 08:41:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14569 An assessing authority must not perform investigatory, adjudicatory and executive functions simultaneously; a tax demand made without issuing the prescribed statutory notice is procedurally flawed. Ancillary services provided by a not for profit educational institution, such as a canteen, do not constitute business unless there is proof of an independent intention to carry on commercial activity. The revenue bears the burden to establish applicability of the tax law and identify specific taxable transactions before levy. Articles Value Added Tax - VAT and CST Wed, 04 Jun 2025 08:41:59 +0530 https://www.taxtmi.com/article/detailed?id=14569