https://www.taxtmi.com/caselaws?id=164404 Reassessment under section 35 of the Bombay Sales Tax Act, 1959 is permissible within eight years where the Commissioner has reason to believe that sales were concealed, material particulars were suppressed, or incorrect returns were knowingly filed. On the facts noted, a notice issued for the 1999-2000 period in February 2008 fell within that limitation period, so the limitation objection failed. The notice was also supported by prima facie material: invoice vehicle numbers allegedly matched two-wheelers and similar vehicles, and inter-State verification indicated that the C forms were not issued by the stated authorities. In writ review, sufficiency of material is not examined where some basis for belief exists, so the reopening could not be quashed. en-us Thu, 15 Apr 2010 00:00:00 +0530 Fri, 10 Oct 2014 17:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164404 Reassessment under section 35 of the Bombay Sales Tax Act, 1959 is permissible within eight years where the Commissioner has reason to believe that sales were concealed, material particulars were suppressed, or incorrect returns were knowingly filed. On the facts noted, a notice issued for the 1999-2000 period in February 2008 fell within that limitation period, so the limitation objection failed. The notice was also supported by prima facie material: invoice vehicle numbers allegedly matched two-wheelers and similar vehicles, and inter-State verification indicated that the C forms were not issued by the stated authorities. In writ review, sufficiency of material is not examined where some basis for belief exists, so the reopening could not be quashed. Case-Laws VAT and Sales Tax Thu, 15 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164404