https://www.taxtmi.com/caselaws?id=163022 A review notice under section 83 of the West Bengal Sales Tax Act, 1994 read with rule 249 of the West Bengal Sales Tax Rules, 1995 was upheld because later verification showed that the form F relied on for stock-transfer treatment had not been validly issued to the petitioner's branch office. Rule 249 permits review for an apparent mistake of fact or law, and section 83 allows review in the interest of revenue. As form F must be obtained by the transferee in the State of delivery under rule 12(6) of the Central Sales Tax (Registration and Turnover) Rules, 1957, the authority could treat the assessment as involving reviewable error. en-us Thu, 28 Feb 2008 00:00:00 +0530 Thu, 20 Mar 2014 14:45:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163022 A review notice under section 83 of the West Bengal Sales Tax Act, 1994 read with rule 249 of the West Bengal Sales Tax Rules, 1995 was upheld because later verification showed that the form F relied on for stock-transfer treatment had not been validly issued to the petitioner's branch office. Rule 249 permits review for an apparent mistake of fact or law, and section 83 allows review in the interest of revenue. As form F must be obtained by the transferee in the State of delivery under rule 12(6) of the Central Sales Tax (Registration and Turnover) Rules, 1957, the authority could treat the assessment as involving reviewable error. Case-Laws VAT and Sales Tax Thu, 28 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163022