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2016 (10) TMI 261 - HC - VAT and Sales TaxValidity of order of Revised assessment - valuation - cash discount - sales return - whether the respondents were justified in refusing to consider the issue of cash discount and sales return, as there was no specific direction to the said effect in the earlier writ petition - Held that: - the Assessing Authority, being a statutory authority, have the power to redo the assessment, moreso, when the Court directed to redo the matter. Thus, if the petitioner has made a statement with regard to the sales return and cash discount and produced the necessary documents, it is always open to the assessing officer to take into consideration those documents and take a decision in the matter. The respondent need not restrict himself only with regard to the C-Forms and F-Forms and if the petitioner is legally entitled for any other relief then that may be considered. Respondent directed to redo the assessment on the issues of Sales Return, Cash Discount and return of stock transferred goods, after affording an opportunity of personal hearing to the petitioner - petition allowed.
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