https://www.taxtmi.com/caselaws?id=337120 The court partially allowed the petitions filed by the assessee, upholding the reopening of the assessment based on new material discovered during a survey and the imposition of Central Sales Tax (CST) on the sales. However, the court directed the deletion of the penalty imposed under section 65 of the Act, as the original assessment was not a case of self-assessment but conducted after scrutinizing the books of account. en-us Wed, 23 Nov 2016 00:00:00 +0530 Wed, 04 Jan 2017 08:53:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337120 The court partially allowed the petitions filed by the assessee, upholding the reopening of the assessment based on new material discovered during a survey and the imposition of Central Sales Tax (CST) on the sales. However, the court directed the deletion of the penalty imposed under section 65 of the Act, as the original assessment was not a case of self-assessment but conducted after scrutinizing the books of account. Case-Laws VAT and Sales Tax Wed, 23 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337120