Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2010 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (8) TMI 841 - HC - VAT and Sales TaxChange of opinion - Approval under the proviso to section 21 of the U.P. Trade Tax Act to initiate the proceeding beyond the normal period of limitation for the assessment year 1997-98 challenged Held that:- A perusal of the original assessment order reveals that the petitioner had not disclosed the import of diesel from outside the State of U.P. and had not disclosed its supplies to the transporters against the price. Therefore, this aspect of the matter had not been considered at all in the original assessment order. After passing of the assessment order a survey made by the S.T.O. (SIB) on March 31, 2000 in which certain books of account had been seized and on inquiry it was found that the petitioner had imported diesel and had supplied such diesel to the transporters and for which received the price. Therefore, it is not the case of change of opinion. Appeal dismissed.
|