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2016 (12) TMI 192 - DELHI HIGH COURT

2016 (12) TMI 192 - DELHI HIGH COURT - TMI - Whether 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 Tribunalís earlier observation with regard to classification based on the material before it was conclusive. Apparently, the revenue accepted it. What was remit .....

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ial 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. - ST. APPL. 4/2016 - Dated:- 28-11-2016 - S. Ravindra Bhat And Najmi Waziri, JJ. For the .....

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rred a question for determination by the Commissioner under Section 49. The question was whether the goods and articles sold by it, i.e., Cooker Hoods/Kitchen Chimneys were classifiable as electrical or electronic air purifiers under Entry 2(d) of the First Schedule to the Delhi Sales Tax Act, 1975. The assessee/appellant had contended that it sold two types of appliances; one used a ducting mode whereby air passed through without removing the impurity from the air sucked; the second variety of .....

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the order and contended that classification of the second article as an air purifier was incorrect and approached the Sales Tax Appellate Tribunal which rejected its appeal. Consequent upon the determination, the assessment was completed. 3. The appellant approached the first Appellate Authority which by an order remitted the matter to the Assessing Officer to verify and consider the eligibility of the appellant for grant of benefit based upon the statutory forms and declarations. In the course .....

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suffered a decision which attained finality vis-a-vis the Cooking Hoods that entailed circulation of purified air, as well as the decision on the Hoods that used the ducting mode, the STO could not have virtually taken a fresh opinion. 5. The learned counsel relied upon the text of Section 24 in the decision of this Court in Shruti Fasteners v. Commissioner of Value Added Tax (CVAT) 2015 SCC Online Del 12952 and Hoshyar Singh Suresh Chandra Sarees Pvt. Ltd. v. Commissioner, Sales Tax, New Delhi .....

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sification as it were which was a deviation from the determination under Section 49 by the Commissioner to submit that to say that unlike Section 147/148 of the Income Tax Act which are premised upon the existence of independent material of facts pointing to non declaration or misrepresentation by an assessee, Section 24 of the Act, in this case, permits revisiting of the questions provided there is some factual foundation. It was urged that even though the matter was remitted on the limited gro .....

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g 12% duty. The order of the AO nowhere discusses any fresh material justifying re-assessment under Section 24. In Hoshyar Singh Suresh Chandra Sarees Pvt. Ltd. (supra) this Court had stated as follows: 44. We are also of the opinion that in the instant (sic) case there was no fresh material with the assessing officer that there was no information with the assessing officer nor is there anything to show that the assessee concealed some material from the assessing officer so as to enable him to r .....

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