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2016 (12) TMI 192 - DELHI HIGH COURTWhether the Sales Tax Tribunal fell into error in upholding the re-assessment under Section 24 of the DVAT Act, 2004 given the nature of previous order in relation to proceedings initiated under Section 49 of the Delhi Sales Tax Act, 1975 by the Assessee? - Held that:- it is quite evident that Tribunal’s earlier observation with regard to classification based on the material before it was conclusive. Apparently, the revenue accepted it. What was remitted after the decision of the Tribunal which emanated from the determination under Section 49, was the tax on verifying statutory forms given and that too in the form of a remand by the First Appellate Authority. The materials available with this Court on the record point to the fact that the Sales Tax Officer took this opportunity of a limited remand to issue a notice under Section 24. Neither the order of the AO nor of the STO nor indeed that of the Tribunal throw any light as to on what material persuaded the STO to revisit the entire issue. Thus, it is evident that the STO virtually reviewed the decision of the Commissioner under Section 49 which, merged with the order of the Tribunal, as it were, based on no new material much less any significant material which could have permitted an authority to validly reopen assessment under Section 24. Appeal allowed - decided in favor of appellant.
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