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2013 (5) TMI 113 - HC - VAT and Sales TaxReasoned order - natural justice - Classification – Revenue contended that thermoplastic road marking material is chargeable to the tax @ 12.5% as it is unclassified material under Schedule V of the UP VAT - Claim of the revisionist that it is classifiable under Schedule II- Part A at Entry No.29 of Act payable @ 4% VAT. Held that - Reasons substitute subjectivity by objectivity. The emphasis on recording reasons is that if the decision reveals the 'inscrutable face of the sphinx', it can be its silence, render it virtually impossible for the Courts to perform their appellate function or exercise the power of judicial review in adjudging the validity of the decision. Right to reason is an indispensable part of a sound judicial system, reasons at least sufficient to indicate an application of mind to the later before Court. Another rationale is that the affected party can know why the decision has gone against him. One of the salutary requirements of natural justice is spelling out reasons for the order made. - matter remanded back.
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