TMI Blog2022 (9) TMI 1407X X X X Extracts X X X X X X X X Extracts X X X X ..... US TATA TELESERVICES LIMITED [ 2022 (12) TMI 264 - CHHATTISGARH HIGH COURT] where it was held that The provisions make it abundantly clear that an assessment or re-assessment of a dealer had to be made by way of an order before exercise of powers under Section 22 of the VAT Act can be made, that too, within the period of five calendar years from the date of order of assessment. It is only in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, against order dated 08.04.2022 passed by the Chhattisgarh Commercial Tax Tribunal, Raipur in Reference Case No. REF. 06/28/2021/VAT, whereby the application preferred by the applicant under Section 55(1) of the VAT Act for referring the questions of law arising out of the order dated 19.03.2021 passed in Appeal Case No. A/28/16/2019/VAT (F.Y. 2010-11) was dismissed. 3. Mr. Jain submits that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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