Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2016 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (9) TMI 662 - HC - VAT and Sales TaxImposition of Section 31 of VAT Act - rectification - tax liability - 3% or 4% - Entry No. 10 of the Schedule - is subsequent view taken by authority with regard to application of another entry be said to be a case of rectification so as to attract Section 31 of VAT Act, or a case of escaped assessment? - Held that: - Reliance is placed on M/s Deva Metal Powders Pvt. Ltd. Vs Commissioner of Trade Tax, [2007 (12) TMI 221 - SUPREME COURT OF INDIA]. There is any apparent mistake so as to attract power of rectification under Section 31 of VAT Act - petition allowed - decided in favor of petitioner.
|