9911796707
TMI Blog2018 (7) TMI 2119X X X X Extracts X X X X X X X X Extracts X X X X ..... nos.1 to 3. ORDER Hon'ble Sudhanshu Dhulia, J. (Oral) The petitioner before this Court was registered as a trader in the State of Uttarakhand under the Central Sales Tax Act, 1956 and the Uttarakhand Value Added Tax Act, 2005. The company i.e. M/s ebm-papst India Pvt. Ltd., manufactures, inter alia, component known as "instrument cooling fan", which according to the petitioner, was sold inter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Department by giving a notice to the petitioner on 24.02.2016 under Section 29(4) of the Value Added Tax, 2005, for which permission was sought from the Additional Commissioner. In pursuant to the said notice, the petitioner gave its reply which is annexed as Annexure No.5 to the writ petition. 3. Meanwhile, according to the petitioner, by the time the re-assessment proceedings were initiated, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he reply given by the petitioner assigning reasons as to why the reassessment is not proper and it is merely a change of opinion has not been considered by the revenue authorities. 6. In view of the above, the writ petition stands disposed with a direction that in case the petitioner moves a representation in this regard within a period of three weeks from the date of production of a certified co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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