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2018 (6) TMI 1479 - HC - VAT and Sales TaxPrinciples of Natural Justice - de-oiled rice bran - exemption from turnover tax - the revisional authority has not held any enquiry in the matter and rejected the said contention of the assessee by observing that the evidence was not produced by the assessee - Held that:- There is no cogent reason assigned by the learned revisional authority for not looking into the said aspect. By making a bald observation; the evidence was not produced by the assessee before the said authority, we are of the opinion that revisional authority could have very well summoned the record of the assessing authority as well as the appellate authority below and looked into that aspect of the matter to arrive at the correct finding - appeal allowed by way of remand.
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