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Reassessment and revision rights preserved; officers must verify truthfulness and absence of inter state sale before deeming movement intrastate. Amendment requires the assessing officer, before making an order under section 6A(2), to be satisfied both that the dealer's particulars are true and that no inter State sale occurred, and makes the deeming provision subject to the new subsection preserving reassessment on discovery of new facts and revision by a higher authority under the State's general sales tax law.
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Provisions expressly mentioned in the judgment/order text.
Reassessment and revision rights preserved; officers must verify truthfulness and absence of inter state sale before deeming movement intrastate.
Amendment requires the assessing officer, before making an order under section 6A(2), to be satisfied both that the dealer's particulars are true and that no inter State sale occurred, and makes the deeming provision subject to the new subsection preserving reassessment on discovery of new facts and revision by a higher authority under the State's general sales tax law.
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