Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2015 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (4) TMI 657 - HC - VAT and Sales TaxRevision of assessment - Bare of limitation - Revised order passed after period of 5 years - Held that:- Following decision of Universal Abrasives v. Commercial Tax Officer, Manali Asessment Circle, Chennai reported in [2013 (10) TMI 440 - MADRAS HIGH COURT] - Court has no other option except to set aside the impugned order and this Court is not inclined to remit the matter back to the authority concerned as contended by the respondent - Decided in favour of assessee.
|