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2019 (2) TMI 1160 - HC - VAT and Sales TaxReopening of assessment - change of opinion - Classification of cotton coated fabrics - TNGST Act - whether the assessment for the year 2000-01 under the provisions of the TNGST Act, dated 21.03.2002, could have been reopened? - Held that:- There was no valid ground to reopen the assessment. In fact, reading of the order shows that the Assessing Officer himself is not clear as to on what reason, he reopened the assessment. Therefore, we can safely conclude that the reopening of the assessment was a clear case of change of opinion. For the earlier assessment years and the subsequent assessment years, viz., 1999-2000, 2001-02 and 2002-03, exemption has been granted in respect of the same type of transaction as is being done by the assessee. Thus, the Tribunal erroneously reversed the order passed by the first appellate authority, dated 08.04.2004. Tax case revision is allowed.
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