1996 (2) TMI 470

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..... 1963. The Deputy Commissioner by the order dated December 16, 1994, set aside the general sales tax assessment for the year 1987-88 and ordered fresh assessment since it came to his notice that the opening stock of arecanut held outside the State on April 1, 1987 (closing stock of 1985-86) was omitted to be assessed. The ground made out before the Tribunal is that the petitioner was not given a re .....

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..... the revisional authority would have definitely become incapacitated by the operation of the provisions of limitation specified hereinbefore. Even otherwise it is found that the petitioner had knowledge of the escape of the assessment and the circumstances in regard thereto. Considering all these aspects the revision stands dismissed. Petition dismissed. - - TaxTMI - TMITax - CST, VAT .....

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