https://www.taxtmi.com/caselaws?id=775465 A rectification application under Section 31 of the U.P. Value Added Tax Act, 2007 required the Tribunal to address the assessee's specific plea on tax liability for stone dust. Although the Tribunal considered issues relating to royalty on solemstones and the use of trucks for transport, it omitted any finding on the stone dust ground. That omission amounted to incomplete adjudication of the rectification request, making the order unsustainable. The matter was therefore set aside and remitted for fresh decision with a finding on the stone dust issue. en-us Thu, 24 Jul 2025 00:00:00 +0530 Sat, 26 Jul 2025 08:39:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775465 A rectification application under Section 31 of the U.P. Value Added Tax Act, 2007 required the Tribunal to address the assessee's specific plea on tax liability for stone dust. Although the Tribunal considered issues relating to royalty on solemstones and the use of trucks for transport, it omitted any finding on the stone dust ground. That omission amounted to incomplete adjudication of the rectification request, making the order unsustainable. The matter was therefore set aside and remitted for fresh decision with a finding on the stone dust issue. Case-Laws VAT / Sales Tax Thu, 24 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775465