Department of Revenue v. Vanjaria Enterprises

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding that tax assessment procedure used by DOR was based on unpromulgated rule and was, thus, void
• holding that “[a]n issue is tried by consent where the parties fail to object to the introduction of evidence on the issue.”
• holding that enforcement of tax assessment procedure in training manual was an invalid rule
• rejecting Department’s argument that' Vanjaria failed to properly challenge assessment procedure as unpromulgated rule because Vanjaria’s argument that the formula was unreasonable, “unauthorized by any rule,” and improper, was sufficient
• “An issue is tried by consent where the parties fail to object to the introduction of evidence on the issue.”
• assessment procedure used by the department was an unpromulgated rule

Source: CourtListener parenthetical corpus (CC0).