https://www.taxtmi.com/caselaws?id=159680 Section 11E of the Bengal Finance (Sales Tax) Act, 1941 was analysed as creating a valid classification between dealers whose returns were accepted as correct and complete and other dealers, because the distinction had an intelligible basis and a rational nexus with clearing assessment arrears and relieving honest dealers from delay; it was therefore not violative of article 14. The text further explains that a deemed assessment under section 11E(1) could be reopened under section 11E(2)(b) where declaration forms supporting concessional-rate claims were not collected, because the omission rendered the sales particulars in the return incorrect. Non-collection was not concealment of sales, but it justified reopening under the statutory scheme and rule 54A. en-us Fri, 08 May 1998 00:00:00 +0530 Fri, 29 Nov 2013 14:31:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159680 Section 11E of the Bengal Finance (Sales Tax) Act, 1941 was analysed as creating a valid classification between dealers whose returns were accepted as correct and complete and other dealers, because the distinction had an intelligible basis and a rational nexus with clearing assessment arrears and relieving honest dealers from delay; it was therefore not violative of article 14. The text further explains that a deemed assessment under section 11E(1) could be reopened under section 11E(2)(b) where declaration forms supporting concessional-rate claims were not collected, because the omission rendered the sales particulars in the return incorrect. Non-collection was not concealment of sales, but it justified reopening under the statutory scheme and rule 54A. Case-Laws VAT and Sales Tax Fri, 08 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159680