Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + SC VAT and Sales Tax - 1997 (9) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1997 (9) TMI 498 - SC - VAT and Sales TaxSection 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.
|