https://www.taxtmi.com/caselaws?id=163914 A reassessment under the amended rule 13A was upheld because the earlier defect in the pre-2006 version of the Bihar Sales Tax Rules could not invalidate action taken under the later workable provision. The court noted that prior decisions had already found the 2000 version inadequate for not properly prescribing deductions, but the amended rule in force when the reassessment order was passed was not challenged. It also noted that the reassessment was based on alleged suppression of turnover and followed an opportunity of hearing. On that basis, no ground for interference was made out and the challenge failed. en-us Fri, 13 Jun 2008 00:00:00 +0530 Sat, 06 Dec 2014 16:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163914 A reassessment under the amended rule 13A was upheld because the earlier defect in the pre-2006 version of the Bihar Sales Tax Rules could not invalidate action taken under the later workable provision. The court noted that prior decisions had already found the 2000 version inadequate for not properly prescribing deductions, but the amended rule in force when the reassessment order was passed was not challenged. It also noted that the reassessment was based on alleged suppression of turnover and followed an opportunity of hearing. On that basis, no ground for interference was made out and the challenge failed. Case-Laws VAT and Sales Tax Fri, 13 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163914