1997 (9) TMI 498 - SC - VAT and Sales Tax

Section 19 of State tax invoked Held that - Appeal dismissed. It is crystal clear therefrom that it applies only if an assessment has already been made and there has been under-assessment or escaped assessment therein. In a case where there has been no assessment as in the case before us for the assessment years in question the provisions of section 19 do not apply and cannot be invoked.

Summary

The Supreme Court held that the provisions of section 19 of the State Act could not be invoked as no assessments had been made for the relevant years. Therefore, the assessments made by the taxing authorities were invalid. The appeals were dismissed with no order as to costs.