https://www.taxtmi.com/caselaws?id=795027 Works-contract dealers may opt for composition under the applicable VAT provision if they meet prescribed conditions and maintain required records. The note states that, where the dealer submitted tax-collection certificates, returns and other prescribed materials, the assessing authority was required to consider them and address specific statutory contentions with reasons. It records that failure to do so vitiated the best judgment assessment, which was described as unsustainable and quashed. en-us Mon, 13 Jul 2026 00:00:00 +0530 Thu, 16 Jul 2026 09:07:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795027 Works-contract dealers may opt for composition under the applicable VAT provision if they meet prescribed conditions and maintain required records. The note states that, where the dealer submitted tax-collection certificates, returns and other prescribed materials, the assessing authority was required to consider them and address specific statutory contentions with reasons. It records that failure to do so vitiated the best judgment assessment, which was described as unsustainable and quashed. Case-Laws VAT / Sales Tax Mon, 13 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795027