https://www.taxtmi.com/caselaws?id=261935 A partial exemption notification under Section 8(5) of the Central Sales Tax Act, 1956 was held to operate as a dealer-linked incentive, because its benefit depended on the dealer's conduct in increasing inter-State sales and reducing branch transfers; the petitioner was entitled to retain that benefit. Proceedings under Section 26 of the Rajasthan Value Added Tax Act, 2003 were unsustainable because reassessment requires an actual case of escaped or under-assessed levy, and the notice disclosed no proper basis for reopening a concluded assessment; the impugned notices and orders were quashed. en-us Mon, 29 Jun 2015 00:00:00 +0530 Sat, 05 Mar 2016 11:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261935 A partial exemption notification under Section 8(5) of the Central Sales Tax Act, 1956 was held to operate as a dealer-linked incentive, because its benefit depended on the dealer's conduct in increasing inter-State sales and reducing branch transfers; the petitioner was entitled to retain that benefit. Proceedings under Section 26 of the Rajasthan Value Added Tax Act, 2003 were unsustainable because reassessment requires an actual case of escaped or under-assessed levy, and the notice disclosed no proper basis for reopening a concluded assessment; the impugned notices and orders were quashed. Case-Laws VAT and Sales Tax Mon, 29 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261935