Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2016 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (7) TMI 854 - MADRAS HIGH COURTDemand of VAT in revision proceedings (re-assessment) - demand at higher rate of tax - the petitioner having paid lesser rate of tax, the respondent issued notices for revision of assessment. The petitioner was granted opportunity to submit their objections. - Held that:- Tribunal had observed that, The contention of the Revenue is not acceptable because the Revenue has not proved with records that the dealer-respondents restaurant is registered with the Tourism Department of either State Government or Central Government and accredited with stage category in order to levy higher rate of tax as per the entries provided under the First Schedule of the Act. It is not in dispute that the above order passed by the Tribunal had become final. Therefore, for the self same reasons, once again the respondent is not entitled to re-open the assessment, especially in the absence of any tangible material for doing so. That apart, there is nothing stated in the impugned order nor in the pre-assessment notice as regards any fresh materials which were available with them to establish that the petitioner should also be treated as part of the Star rated lodging house. the Writ Petitions are allowed and the impugned assessment orders are quashed - Decided in favor of assessee.
|