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2015 (12) TMI 917 - HC - VAT and Sales TaxJurisdiction under Section 9(2) of the Central Sales Tax Act, 1956 - violation of the principles of natural justice - Held that:- Unless the Tribunal makes findings on disputes as to fact, explains the exercise of discretion (by indicating the considerations that it has taken into account and relevant weightage assigned to them and give its answers to any questions of law, there can be no assurance that the Tribunal discharged its obligations to base its decision upon the material presented at the hearing rather than on extraneous considerations. It was further observed that decision is irrational in the strict sense of that term if it is unreasoned, if it is lacking ostensible logic or comprehensible justification. Absurd or perverse decision may be presumed when no reasons are assigned. Irrational decision to say is in the absence of logical connection between evidence and ostensible reasons for the decision, reasons must be adequate and notably intelligible. - when an applicant can show substantial prejudice resulting from failure on the part of the decision maker to demonstrate how issues of law had been resolved or disputed issue of fact decided or by demonstrating some other lack of reasoning which raised substantial doubt over the decision making process. - on one hand the Tribunal must not surmise conjecture or guess but on the other hand it may draw an inference from proved facts so long as it is legitimate inference. - Decided in favour of assessee.
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