https://www.taxtmi.com/caselaws?id=166506 Revisional interference with a composition tax assessment was held unsustainable where the only basis was the absence of the original opt-in form from departmental records. The record contained a Xerox copy of the application, the assessee had consistently filed composition applications in later years, and tax had been paid accordingly. On those facts, the missing original form after several years did not by itself justify reopening the assessment or treating the earlier order as prejudicial to the Revenue. The assessee therefore succeeded. en-us Thu, 10 Feb 2011 00:00:00 +0530 Tue, 30 Sep 2014 10:58:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166506 Revisional interference with a composition tax assessment was held unsustainable where the only basis was the absence of the original opt-in form from departmental records. The record contained a Xerox copy of the application, the assessee had consistently filed composition applications in later years, and tax had been paid accordingly. On those facts, the missing original form after several years did not by itself justify reopening the assessment or treating the earlier order as prejudicial to the Revenue. The assessee therefore succeeded. Case-Laws VAT and Sales Tax Thu, 10 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166506