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2011 (4) TMI 1272 - HC - VAT and Sales TaxReassessment under the provisions of the Tamil Nadu General Sales Tax Act treating the entire turnover as local sale Held that:- We do not think that this court could grant such a prayer for a second innings to make up for its lapses in the reassessment proceedings to make a de nova enquiry at this distance of time. Considering the fact that at the time of reopening when the Revenue did not have materials at all to disturb the contents of form F and it was not the case of the Revenue that the particulars in form F were found to be untrue, no purpose would be served in remanding the matter back to the assessing officer. Hence, the said prayer of the Revenue stands rejected. In the result, the tax case (revision) stands allowed.
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