https://www.taxtmi.com/caselaws?id=158432 A reopening of deemed sales tax assessments was held unsustainable where the material relied on was not fully disclosed and the affected party was denied a fair opportunity to meet it. The Tribunal also noted that transactions under the Bengal Finance (Sales Tax) Act, 1941 and the Central Sales Tax Act, 1956 should not be mixed at the reopening stage; the inquiry must first be confined to material relevant to reopening, with any turnover adjustment considered later at assessment if required. It further found that two distinct assessment periods could not be clubbed together without basis. The reopening orders and consequential notices were set aside and the matter remitted for fresh consideration after disclosure and hearing. en-us Wed, 22 Feb 1995 00:00:00 +0530 Mon, 28 Oct 2013 17:49:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158432 A reopening of deemed sales tax assessments was held unsustainable where the material relied on was not fully disclosed and the affected party was denied a fair opportunity to meet it. The Tribunal also noted that transactions under the Bengal Finance (Sales Tax) Act, 1941 and the Central Sales Tax Act, 1956 should not be mixed at the reopening stage; the inquiry must first be confined to material relevant to reopening, with any turnover adjustment considered later at assessment if required. It further found that two distinct assessment periods could not be clubbed together without basis. The reopening orders and consequential notices were set aside and the matter remitted for fresh consideration after disclosure and hearing. Case-Laws VAT and Sales Tax Wed, 22 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158432