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2015 (9) TMI 253 - HC - VAT and Sales TaxTransfer of books or Inter-state sale - Tribunal in impugned order found that assessment was completed for relevant assessment years when, Assessing Authority was satisfied that there were book transfers – In notice under Section 21, it was opined that those were not book transfers, but were inter-State sales attracting central sales tax – Held that:- It was not held out in notice that altered opinion is based on some other relevant document or material, which escaped notice at time of assessment – Also that there has been wrong calculation due to bona fide human error or due to ignorance of correct and complete facts – Tribunal noticed that these were parameters earmarked in case of Vikrant Tyres Limited vs. State of U.P. [2005 (3) TMI 729 - ALLAHABAD HIGH COURT] – Tribunal also noticed that, before issuance of notice, there was no material on record, on basis of which, belief required to be formed for issuance of notice could be formed – Therefore Tribunal did not commit any error – Decided against Revenue.
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