2002 (2) TMI 1301 - AT - VAT and Sales Tax

Summary

The Appellate Tribunal West Bengal Taxation Tribunal heard a case regarding initiation of reassessment proceedings. The petitioner challenged a notice for fresh assessment under the Bengal Finance (Sales Tax) Act, 1941, stating that no show cause notice for reopening was served. The tribunal found that the mandatory provisions were not complied with, setting aside the notice and subsequent reassessment order. The application was allowed, and the case was disposed of without any costs. This decision also applied to related cases RN94 of 2001, RN95 of 2001, and RN96 of 2001.