https://www.taxtmi.com/caselaws?id=161348 Reopening of inter-State sales tax assessments was treated as valid where the notices and reopening order followed the prescribed machinery under the Bengal Finance (Sales Tax) Act, 1941 and the West Bengal Sales Tax Rules, 1941, as applied through the Central Sales Tax rules, even though the Central Sales Tax Act, 1956 was not expressly named. The omission was treated as one of form, not substance, because no prejudice was shown and the assessee knew both intra-State and inter-State turnovers were under scrutiny. The reopening order was also treated as duly authorised, and the assessee's participation without protest supported waiver and estoppel by conduct. The reopening and consequential assessment proceedings were therefore sustained. en-us Tue, 07 May 2002 00:00:00 +0530 Thu, 16 Jan 2014 12:06:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161348 Reopening of inter-State sales tax assessments was treated as valid where the notices and reopening order followed the prescribed machinery under the Bengal Finance (Sales Tax) Act, 1941 and the West Bengal Sales Tax Rules, 1941, as applied through the Central Sales Tax rules, even though the Central Sales Tax Act, 1956 was not expressly named. The omission was treated as one of form, not substance, because no prejudice was shown and the assessee knew both intra-State and inter-State turnovers were under scrutiny. The reopening order was also treated as duly authorised, and the assessee's participation without protest supported waiver and estoppel by conduct. The reopening and consequential assessment proceedings were therefore sustained. Case-Laws VAT and Sales Tax Tue, 07 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161348