https://www.taxtmi.com/caselaws?id=166569 A reassessment withdrawing section 6A CST exemption was unsustainable where the original assessment had already accepted the declaration after enquiry into form F and supporting records. Once the declaration was accepted, the statutory legal fiction operated, and the Revenue could not reopen the matter on the same materials merely because it took a different view; disturbance required proof that the declaration was false, fraudulent, collusive, or based on suppression of material facts. A fresh remand for further enquiry was also refused because no legally sufficient ground had been shown to dislodge the accepted declaration. en-us Wed, 27 Apr 2011 00:00:00 +0530 Wed, 08 Oct 2014 14:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166569 A reassessment withdrawing section 6A CST exemption was unsustainable where the original assessment had already accepted the declaration after enquiry into form F and supporting records. Once the declaration was accepted, the statutory legal fiction operated, and the Revenue could not reopen the matter on the same materials merely because it took a different view; disturbance required proof that the declaration was false, fraudulent, collusive, or based on suppression of material facts. A fresh remand for further enquiry was also refused because no legally sufficient ground had been shown to dislodge the accepted declaration. Case-Laws VAT and Sales Tax Wed, 27 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166569