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2018 (12) TMI 1082 - HC - VAT and Sales TaxReopening of assessment - rate of tax - non-stick cookware and aluminum utensils - reopening on the ground that assessee having returned only 4% tax, for the turnover of non-stick cookware dealt with by the assessee; which was levied tax @ 12% - time limitation - Held that:- Clause (d) of sub-section (2) of Section 17D provides for reopening of assessment, but however only when there is fresh receipt of materials pertaining to tax evasion - In the present case, there is no fresh material obtained by the Department and the assessment was reopened only on the finding that there was a mistake in the return in so far as showing the tax leviable on non-stick cookware at 4%, as against the actual levy at 12% - the proviso to clause (d) enables reopening with the prior permission of the Commissioner, in which event the issue of fresh receipt of materials would not at all arise. Hence, when there is an order of the Commissioner definitely there could be a reopening made even in the absence of receipt of fresh materials. Time limitation - Held that:- There is no question of there being a limitation in so far as a reopening is concerned, either by receipt of fresh materials or by permission obtained from the Commissioner. Section 17D is a code by itself and is not controlled by the provisions of the KGST Act, which are in conflict with the scheme as envisaged therein. The issues decided herein cannot be reopened in the quantum appeal if at all filed - revision rejected.
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