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2010 (1) TMI 1115 - HC - VAT and Sales TaxOrder of reassessment - directions to the assessing officer by Tribunal to give credit of ₹ 1,84,000 with consequential relief as per the provisions of law - Held that:- The proceedings for reassessment in the case in hand were initiated without application of mind and without ascertaining facts and without recording reasons in support of the belief formed by the Sales Tax Officer under section 35 of the BST Act. The assessing officer has assumed jurisdiction by initiating reassessment proceedings not as per law. The assessment order was thus rightly set aside by the Tribunal for the reasons recorded therein.
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