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2019 (9) TMI 1504 - HC - VAT and Sales TaxReassessment or not - Form F original file was incorrect and could not be reconciled - HELD THAT:- Admittedly, the assessments have been completed originally accepting the exemption claimed in terms of the Act, in the light of Forms F filed by the petitioner. The present impugned orders constitute reassessment on the ground that Form F original file was incorrect and could not be reconciled. The issue involved in the present writ petition is covered in favour of the assesseee by a judgment of the Supreme Court in the case of ASHOK LEYLAND LTD. VERSUS STATE OF TAMIL NADU AND ANOTHER (AND OTHER APPEALS AND A WRIT PETITION) [2004 (1) TMI 365 - SUPREME COURT] where it was held that an order passed under Sub-Section (2) of Section 6A can be subject matter of reopening of a proceeding under Section 16 of the State Act was not correct. Petition allowed.
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