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        Case ID :
        VAT and Sales Tax

        Levy of differential tax - Merely mentioning by the AO that...

        High Court: Reopening Tax Cases Requires Evidence, Not Just AO's Claims, Under VAT and Sales Tax Rules.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Levy of differential tax - Merely mentioning by the AO that exemption certificate was wrongly allowed, is no reason to reopen the case - HC
                                Note: It is a system-generated summary and is for quick reference only.
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