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2009 (4) TMI 903 - SC - VAT and Sales TaxEscapement of turnover from tax - whether the appellant-corporation could not provide any evidence in support of form F? Held that:- In this case the appellant-corporation had furnished form F. In the said writ petition what was submitted by the appellant-corporation was that the notice for reassessment was wholly without jurisdiction and that the assessing authority could not have reopened the assessment in invoking rule 10 and rule 12(8) of the Central Sales Tax (Orissa) Rules in relation to transactions for which form F was furnished. Further, the High Court has failed to consider the challenge to the order of reassessment by the appellant- corporation on the ground that it was a case of change of opinion. Lastly, we find merit in the contention advanced on behalf of the appellant-corporation that looking to the magnitude of the matter including the demand the assessing authority ought to have given more time to the appellant-corporation for producing the relevant documents. In this case the impugned order of reassessment dated February 19, 2007 is virtually an ex parte order.
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