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2015 (8) TMI 1131 - HC - VAT and Sales TaxSuo Moto Re-assessment – Assessment order was passed in which rebate of entry tax on sale of forging was granted – Subsequently, notice was issued proposing to make re-assessment and as no reply was received, appropriate authority granted permission to initiate proceedings for re-assessment –Petitioner being aggrieved by issuance of notice and granting of permission, prayed for its quashing – Held that:- if assessing authority has reasons to believe that whole or any part of turnover had escaped assessment or any deduction or exemption had wrongly been allowed, assessing authority may after issuing notice to dealer and after making such inquiry, assess or re-assess dealer to tax according to law – In original assessment order there was no discussion or any finding as to how rebate was permissible to petitioner – If any manufacturing activity was carried on, rebate was not permissible – What would be effect of forging was left open to be decided in assessment proceedings as it requires evidence – There was sufficient reasons to believe for assessing authority to seek permission for reopening assessment – No reason to interfere in impugned notice issued – Petition dismissed – Decided against Assesse.
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