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2015 (4) TMI 742 - HC - VAT and Sales TaxWorks contract - computation of taxable turnover - Claims of deductions on account of labour and services under various heads - Assessing Officer has failed to assign reasons as to why the claims narrated in its order towards the concluding part of the said order were allowed and more importantly no reason was ascribed for rejecting the balance claims made by the petitioner-Company - Held that:- Assessing Officer has taken great pains in extracting various issues/heads of claims seeking deductions for computation of the taxable turnover. He has also taken much pain in extracting the silent features which the Hon’ble Supreme Court has laid down in the case of Gannon Dunkerley & Co. Vs. State of Rajasthan & others, reported in [1992 (11) TMI 254 - SUPREME COURT OF INDIA] as well as amendment made to Rule 6 clause (e) of the OVAT Rules, 2005 on 19.07.2012, but while allowing certain heads of expenses as held at page 17 of the order, he has not ascribed any reason either for accepting such deductions allowed by him nor any reason has been assigned for disallowing certain deductions. Consequently, we are in agreement with the learned counsel for the petitioner that the order impugned vis-`-vis the disallowance of certain deductions made lacks reasons; and therefore lacks the foundation of the conclusion arrived at. Thus, the same is violative of the principles of natural justice; and as a consequence thereof we direct quashing of the same. - Matter remanded back - Decided in favour of assessee.
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