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2018 (7) TMI 398 - HC - VAT and Sales TaxValidity of Revision of assessment order - Amnesty Scheme 2004 - Works contract - Whether on the facts and in the circumstances of the case, the Tribunal is justified in upholding 'the order of revision of assessment order', though it is passed, after the assessment order reached to finality, in view of the 'order passed under the Amnesty Scheme 2004'? - Held that:- The Amnesty Scheme, 2004 was itself subject to the department having right to pass further statutory orders for enhancement of tax, penalty or interest even in respect of the orders for which Amnesty is granted. This of course is subject to the benefit under the Scheme not being disturbed. It is not the case of the Applicant that benefit availed/granted under the Scheme is being disturbed. Therefore, Applicant was aware of the assessment order being subject to further proceedings while seeking to avail the benefit of the Amnesty Scheme. It is undisputed position before us that benefit which was granted under the Amnesty Scheme continues to be in favour of the Applicant. There is no variation in the same - In view of self evident position of law, the question as proposed does not give rise to any question of law which would warrant disturbing the order dated 27.4.2017, rejecting the application to refer the question of law to this Court. Whether on the facts and in the circumstances of the case, the Tribunal is justified in holding that “we are of the view, that 'tax' is assessed properly @4% instead of 2%, though 'composition' and not the 'tax' has been levied by the revising authority? - Held that:- No fault can be found with the order dated 27.4.2014 of the Tribunal holding that proposed question does not arise from the order dated 7.7.2016 of the Tribunal - the question does not give rise to any question of law which would warrant directing the Tribunal to refer this question for our consideration. Application dismissed.
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