Re-opening VAT assessments due to 'audit objection' isn't valid 'information' u/s 19, making it impermissible.

Re-opening of assessment - - sales tax / vat - escaped assessment - whether an ‘audit objection’ can be construed as ‘information’ within the meaning of Section 19 of the State Act - Held no - reopening of assessment not permissible. - SC .....

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