https://www.taxtmi.com/caselaws?id=160479 Reopening of deemed sales tax assessments was held invalid where the notices referred only to the Bengal Finance (Sales Tax) Act, 1941, but the final orders were made under the West Bengal Sales Tax Act, 1954. The dealer's replies were therefore confined to the wrong statutory basis, and no reasons for reopening were communicated, so the show-cause opportunity was not effective. Non-compliance with Rule 22AA of the West Bengal Sales Tax Rules, 1954, together with breach of natural justice, vitiated the reopening. The orders were set aside in favour of the assessee. en-us Wed, 21 Jun 2000 00:00:00 +0530 Wed, 18 Dec 2013 17:53:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160479 Reopening of deemed sales tax assessments was held invalid where the notices referred only to the Bengal Finance (Sales Tax) Act, 1941, but the final orders were made under the West Bengal Sales Tax Act, 1954. The dealer's replies were therefore confined to the wrong statutory basis, and no reasons for reopening were communicated, so the show-cause opportunity was not effective. Non-compliance with Rule 22AA of the West Bengal Sales Tax Rules, 1954, together with breach of natural justice, vitiated the reopening. The orders were set aside in favour of the assessee. Case-Laws VAT and Sales Tax Wed, 21 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160479