https://www.taxtmi.com/caselaws?id=268511 Amended declaration forms for inter-State sales could not be withheld from assessees where the department had continued to supply only the old forms; declarations made in the supplied forms were therefore not treated as false, and the benefit of the forms could not be denied on that basis. The related levy of interest and penalty also failed because the reassessment itself was unsustainable and the controversy arose from a debatable legal position, with the assessees acting on forms issued by the department. Reopening under Section 24 of the Delhi Sales Tax Act, 1975 was invalid because no recorded satisfaction or reasons showing escaped turnover were demonstrated, and the process amounted to an impermissible review on the same material. en-us Tue, 24 Nov 2015 00:00:00 +0530 Fri, 27 Nov 2015 10:56:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268511 Amended declaration forms for inter-State sales could not be withheld from assessees where the department had continued to supply only the old forms; declarations made in the supplied forms were therefore not treated as false, and the benefit of the forms could not be denied on that basis. The related levy of interest and penalty also failed because the reassessment itself was unsustainable and the controversy arose from a debatable legal position, with the assessees acting on forms issued by the department. Reopening under Section 24 of the Delhi Sales Tax Act, 1975 was invalid because no recorded satisfaction or reasons showing escaped turnover were demonstrated, and the process amounted to an impermissible review on the same material. Case-Laws VAT and Sales Tax Tue, 24 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268511