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2009 (10) TMI 874 - HC - VAT and Sales TaxReassessment orders - Whether the rate of tax originally charged was proper and as the declarations were supplied to him by the purchasing dealer, he was obliged to accept the said declarations? Held that:- In the present case, undisputedly the goods were supplied by the petitioner and he had charged the concessional rate of tax in view of the declaration supplied by the purchasing dealer. If that be so then the original assessment made by the assessing authority was absolutely justified and the assessment could not be reopened on the basis of an audit objection. The approach of the authority that particular items are not included in the entry, therefore, the concessional rate would not be applicable, could not be used as a handle against the petitioner for reopening of the assessment. For the reasons aforesaid, we are of the opinion that the orders of reassessment passed by the assessing officer and confirmed by the revisional authority are bad. The said orders deserve to be and are accordingly quashed.
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