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2016 (8) TMI 1339 - HC - VAT and Sales TaxValidity of assessment order - assessing officer has already passed an order on September 8, 2003 which is at annexure 1 and 1/1 to the memo of this writ petition for the period 2001-02 - counter sale - whether the sale is inter-State sale or intra-State sale? Held that: - in pursuance of an order passed in a suo motu revision can be initiated and completed before expiry of two years from the date of communication of such order. The date of the revisional order is December 11, 2007 we are in the year 2016 as on today no order has been passed by the assessing officer after the order passed in revision and, hence, we are keeping the issue open whether the transactions in question for the year 2001-2002 were inter-State sale or intra-State sale and only on the ground that now no reassessment order can be passed in view of proviso to section 24 of the Bihar Finance Act, 1981 and, hence, no effect can be given to the order passed by the Joint Commissioner, Commercial Taxes (Administration), Dhanbad Division, Dhanbad dated December 11, 2007. Petition allowed.
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