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2008 (5) TMI 606 - HC - VAT and Sales TaxWhether proceeding under Rule 12(8) of the CST (O) Rules can be initiated on the basis of any new materials which was not the subject-matter before the assessing officer at the time of original assessment? Whether, on the facts and circumstances of the case, proceeding under Rule 12(8) read with Rule 10 of the CST (O) Rules can be initiated for the assessment year 2001-02 which was earlier completed and second appeal arising out of such assessment order is pending before the Tribunal? Whether appellate authorities exercising their power to enhance the assessment while disposing of the appeal arising out of an assessment order can take into consideration any fresh or new material which was not before the assessing officer and subsequently comes to light only after completion of the assessment order ? Held that:- Proceeding under Rule 12(8) of the CST (O) Rules can be initiated on the basis of any new materials which was not the subject-matter before the assessing officer at the time of original assessment. For a particular year proceedings under Rule 12(8) of the CST (O) Rules can be initiated on the basis of the subject-matter which was not before the assessing officer at the time of original assessment in respect of which any appeal is pending either before the first appellate authority or second appellate authority. In the present case since the assessing officer has issued notice under Rule 12(8) of the CST (O) Rules on the basis of some new/fresh material alleging escapement of turnover relating to inter-State sale from the original assessment he was fully justified to take action under the said rule and issue notice under Rule 10 of the CST (O) Rules and to complete the reassessment on the basis of such notice. The appellate authorities while disposing of the appeal arising out an assessment order cannot take into consideration any fresh or new material which was not before the assessing officer but subsequently comes to light after completion of the assessment for the purpose of enhancement of the assessment. the appellate authorities while disposing of the appeal arising out an assessment order cannot take into consideration any fresh or new material which was not before the assessing officer but subsequently comes to light after completion of the assessment for the purpose of enhancement of the assessment.
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