https://www.taxtmi.com/caselaws?id=153171 Failure to disclose a transaction in the prescribed Central sales tax return amounted to non-disclosure of the material facts required for assessment under the Central Act. Disclosure of the same sale in the State return as an intra-State transaction did not satisfy the obligation to disclose turnover correctly in the proper Central return, because the two enactments operated in different fields and the assessment enquiry under each was distinct. The principle that full disclosure of primary facts bars reopening applied only where the relevant facts were truly and correctly disclosed. Reopening under Rule 14-A(8)(a) was therefore valid, and the assessee's challenge failed. en-us Wed, 21 Jul 1982 00:00:00 +0530 Thu, 18 Jul 2013 18:07:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153171 Failure to disclose a transaction in the prescribed Central sales tax return amounted to non-disclosure of the material facts required for assessment under the Central Act. Disclosure of the same sale in the State return as an intra-State transaction did not satisfy the obligation to disclose turnover correctly in the proper Central return, because the two enactments operated in different fields and the assessment enquiry under each was distinct. The principle that full disclosure of primary facts bars reopening applied only where the relevant facts were truly and correctly disclosed. Reopening under Rule 14-A(8)(a) was therefore valid, and the assessee's challenge failed. Case-Laws VAT and Sales Tax Wed, 21 Jul 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153171