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2017 (7) TMI 782 - GAUHATI HIGH COURTNatural justice - reasonable opportunity required to be provided under Section 82 of the VAT Act, was denied - inter-state sale - Held that: - There can be a situation where the Revisional authority considers an assessment order to be incorrect. But when the assessment order is passed lawfully in due process and payable tax is determined, just because there is disagreement with the decision of the primary authority, the exercise of suo-motu power of revision is not permitted by law - it is not a case of concealment nor the Revisional power is exercised on account of some manipulation of figures by the Assessee. In fact, the turnover in the return was supported by all requisite bills and invoices. Even then, a higher turnover was assessed by the Primary Authority with reference to the market price of the goods and this was accepted by the Assessee and demanded tax on the determined turnover was paid. The exercise of Revisional power under Section 82 of the VAT Act in such circumstances is found to be untenable and the same stands quashed - appeal allowed - decided in favor of appellant.
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