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2017 (2) TMI 130 - HC - VAT and Sales TaxValidity of re-assessment of tax u/s 18 of the Assam General Sales Tax Act, 1993 - Time limitation - Held that: - equitable considerations have no place in deciding a tax liability and before a person is brought within the ambit of tax, it must be shown that the charging section applies to that person without any ambiguity and in clear terms. It is also provided that if two interpretations are possible, the judicial interpretation can’t lean in favor of the Revenue. When the Revenue feels that assessment was erroneous, the recovery of tax may be permissible through re-assessment u/s 18 of the AGST Act and here it is clear enough that the process of re-assessment was started beyond the limitation period of eight years of the original assessments. Therefore the re-assessment exercise is legally impermissible even for a situation of wrongful assessment at a lower rate - we find merit in the challenge of the assessee to the order of re-assessment and accordingly the impugned exercise and the orders for recovery of additional tax plus interest are found to be unsustainable in law - petition disposed off - decided in favor of assessee.
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