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2010 (4) TMI 992 - HC - VAT and Sales TaxReopening of assessment - Held that:- No hesitation to accept the submissions made by Mr. Sonpal appearing on behalf of the respondent/Revenue that the respondent had reason to believe that the petitioners knowingly furnished incorrect information to the authority for the assessment period April 1, 1999 to March 31, 2000. So far as the contention raised by the petitioners that the respondent failed to produce the necessary documents as per letter dated March 10, 2008 is concerned, the same has become academic since all these material particulars are now made available to the petitioners. In the present case though the petitioners produced on record some of the documents along with their affidavit dated March 25, 2010 showing that the C forms issued by their purchasers are of genuine parties, but failed to produce any document to show that by which vehicle the goods were transported from their factory because the chart given in the foregoing paragraph prima facie shows that the vehicle numbers mentioned on invoices were in respect of two-wheeler bikes. Appeal dismissed.
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