https://www.taxtmi.com/caselaws?id=164740 Settlement under Explanation (b) to Section 8B(2) of the West Bengal Value Added Tax Act was confined to cases where a notice of demand arose from inconsistency in assessment of the same taxing entry. Where the later assessment applied a changed statutory entry and the higher rate resulted from a lawful amendment, the dispute did not fall within the settlement machinery. The provision could not be used to override a valid change in tax structure or to enlarge the Commission's jurisdiction. On that basis, applications for settlement were not maintainable and rejection of the applications was held to be in accordance with law. en-us Thu, 14 May 2009 00:00:00 +0530 Tue, 29 Apr 2014 18:51:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164740 Settlement under Explanation (b) to Section 8B(2) of the West Bengal Value Added Tax Act was confined to cases where a notice of demand arose from inconsistency in assessment of the same taxing entry. Where the later assessment applied a changed statutory entry and the higher rate resulted from a lawful amendment, the dispute did not fall within the settlement machinery. The provision could not be used to override a valid change in tax structure or to enlarge the Commission's jurisdiction. On that basis, applications for settlement were not maintainable and rejection of the applications was held to be in accordance with law. Case-Laws VAT and Sales Tax Thu, 14 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164740