Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2010 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (2) TMI 1065 - HC - VAT and Sales TaxOrder under section 21(2) of the Act and notice under section 21(1) of the Act are being challenged - Held that:- As it is a case of change of opinion of the assessing officer on the same material which was in existence at the time of original assessment. The proposal does not reveal any fresh material on the basis of which belief was formed that the claim has been wrongly allowed and the same is liable to tax. The order under section 21(2) of the Act also does not reveal that there was any fresh material on the basis of which a belief has been formed. It appears that the Additional Commissioner has wrongly applied rule 44(b) of the Rules. It is doubtful that the present is a case of goods returned, but it is the case of return of the used tyres during the warranty period wherein the loss of rubber and the value of rubber available on the used tyres had been assessed and new tyres were supplied after taking the value of loss of rubber on which tax was admitted and paid. In the facts and circumstances, we are of the view that the order passed under section 21(2) of the Act is not sustainable and is liable to be set aside, inasmuch the notice under section 21 of the Act is based on no material. W.P. allowed.
|