https://www.taxtmi.com/caselaws?id=162235 The Court upheld the validity of the assessment completed based on the original returns filed by the assessee for the assessment years 1997-98 and 1998-99 under the Central Sales Tax Act and the Bihar Finance Act. The assessing authority's decision to reject belated revised returns and rely on the original returns was deemed within its jurisdiction. The Court emphasized the importance of factual evidence in determining the nature of sales transactions and dismissed the writ petitions challenging the assessment orders. en-us Thu, 04 Sep 2003 00:00:00 +0530 Fri, 21 Feb 2014 12:48:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162235 The Court upheld the validity of the assessment completed based on the original returns filed by the assessee for the assessment years 1997-98 and 1998-99 under the Central Sales Tax Act and the Bihar Finance Act. The assessing authority's decision to reject belated revised returns and rely on the original returns was deemed within its jurisdiction. The Court emphasized the importance of factual evidence in determining the nature of sales transactions and dismissed the writ petitions challenging the assessment orders. Case-Laws VAT and Sales Tax Thu, 04 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162235