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2015 (9) TMI 45 - HC - VAT and Sales TaxRe-opening of Assessment – Fixation of tax rate at 16% against 10% – Writ court while deciding issue relating to issuance of show cause notice to re-open assessment held that revenue was not justified in reopening assessment as assessments were complete and tax was paid by assessee – Held that:- Supreme Court in Mathuram Agrawal vs. State of Madhya Pradesh [1999 (10) TMI 125 - Supreme Court of India] and Manish Maheshwari vs. Assistant Commissioner of Income-tax and Another [2007 (2) TMI 148 - SUPREME COURT OF INDIA] held that admittedly there was ambiguity with regard to rate of tax payable by assessees and benefit of said ambiguity should be extended to assessees and not to Revenue – Present court fully in agreement with holding that assessments in respect of respondent / assessee having been completed pursuant to order passed by Special Tribunal and tax at rate of 10% was also collected, Revenue was not justified in demanding tax at 16% by seeking to reopen concluded assessments by issuing clarification – No ground to interfere with impugned order passed in writ petition – Decided against revenue.
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