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2011 (2) TMI 1337 - HC - VAT and Sales TaxInput-tax credit disallowed - whether in the absence of the allocation of the area by issue of a direction under section 61(1) of the Act, the revisional authority had no jurisdiction to make the reassessment? Whether in the absence of any fresh evidence being available, the question of passing a second reassessment order as contemplated under section 39(2) of the Act is without jurisdiction Held that:- The learned counsel for the State has produced before the court, the order passed by the Commissioner bearing No. 4: 2005-06 dated June 7, 2005 where under the Act, the various courts have been re-designated and also their jurisdiction has been redefined. In view of the aforesaid Government orders, we do not see any substance in the first contention. In so far as the second contention as the order discloses the main grounds on which the input tax have been disallowed is the documents on which reliance is placed do not indicate payment of tax or the genuineness of the document is doubtful and the assessing authority has not properly applied his mind. All these may be a good ground to set aside the assessment order. But after setting aside the order as the matter was remitted back to the assessing authority on other aspects, the revisional authority should have directed the assessing authority to reappreciate the material on record in this regard also and pass appropriate orders. Therefore to that extent probably the order passed by the revisional authority cannot be sustained. Appeal partly allowed.
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