Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2012 (5) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (5) TMI 759 - HC - VAT and Sales TaxExtract: ....... of the Act. It would amount to a case of change of opinion, particularly when there is no fresh material. In view of the above, in my opinion the present case is also that of change of opinion and therefore the first appellate authority and the tribunal have not erred in setting aside the re-assessment order. Revision lacks merit and is dismissed.
|