https://www.taxtmi.com/caselaws?id=189578 Reassessment under Section 24 of the Delhi Sales Tax Act, 1975 was held to fall within the extended six-year period where the dealer failed to fully disclose material particulars of turnover. Because Rule 23A required disclosure of the purchase price of goods used for purposes other than those specified in the registration certificate, the assessee's return was deficient in not disclosing the relevant purchase price of goods covered by statutory forms but not so used. On the facts, the authorities and Tribunal were justified in treating the omission as failure to disclose fully material particulars, so the limitation objection failed and the reassessment was not time-barred. en-us Tue, 05 Jan 2016 00:00:00 +0530 Fri, 13 Jan 2017 10:10:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189578 Reassessment under Section 24 of the Delhi Sales Tax Act, 1975 was held to fall within the extended six-year period where the dealer failed to fully disclose material particulars of turnover. Because Rule 23A required disclosure of the purchase price of goods used for purposes other than those specified in the registration certificate, the assessee's return was deficient in not disclosing the relevant purchase price of goods covered by statutory forms but not so used. On the facts, the authorities and Tribunal were justified in treating the omission as failure to disclose fully material particulars, so the limitation objection failed and the reassessment was not time-barred. Case-Laws VAT and Sales Tax Tue, 05 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189578