https://www.taxtmi.com/caselaws?id=162937 The Commercial Taxes Officer could not reopen the assessment under section 30 of the Rajasthan Sales Tax Act, 1994 on a basis contrary to the exemption certificate issued by the competent authority. The certificate granted exemption to 75% of the tax liability on total fixed capital investment, and the assessing authority had no power to substitute a different view that only 60% was admissible when the certificate had not been corrected through the prescribed procedure. The reopening notices were therefore inconsistent with the operative exemption certificate and beyond jurisdiction, and were liable to be set aside. en-us Fri, 03 Aug 2007 00:00:00 +0530 Tue, 30 Dec 2014 19:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162937 The Commercial Taxes Officer could not reopen the assessment under section 30 of the Rajasthan Sales Tax Act, 1994 on a basis contrary to the exemption certificate issued by the competent authority. The certificate granted exemption to 75% of the tax liability on total fixed capital investment, and the assessing authority had no power to substitute a different view that only 60% was admissible when the certificate had not been corrected through the prescribed procedure. The reopening notices were therefore inconsistent with the operative exemption certificate and beyond jurisdiction, and were liable to be set aside. Case-Laws VAT and Sales Tax Fri, 03 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162937