https://www.taxtmi.com/caselaws?id=164982 A dealer cannot claim concessional Central sales tax reserved for a small-scale industrial unit where the reclassification was obtained after the prescribed 180-day period and no eligibility certificate for the lower concession was shown. The later small-scale registration was treated as having been granted under a mistake of fact, while the dealer had already enjoyed incentives as a medium-scale unit. Reassessment was also sustainable because the original assessment had proceeded on an erroneous classification, which amounted to under-assessment or escaped assessment under the applicable rules; an audit objection could validly bring that mistake to notice. en-us Wed, 28 Jul 2010 00:00:00 +0530 Tue, 30 Sep 2014 09:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164982 A dealer cannot claim concessional Central sales tax reserved for a small-scale industrial unit where the reclassification was obtained after the prescribed 180-day period and no eligibility certificate for the lower concession was shown. The later small-scale registration was treated as having been granted under a mistake of fact, while the dealer had already enjoyed incentives as a medium-scale unit. Reassessment was also sustainable because the original assessment had proceeded on an erroneous classification, which amounted to under-assessment or escaped assessment under the applicable rules; an audit objection could validly bring that mistake to notice. Case-Laws VAT and Sales Tax Wed, 28 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164982