https://www.taxtmi.com/caselaws?id=189633 Reassessment and penalty under the Bihar Value Added Tax framework require legally relevant material establishing concealment, omission, or failure to disclose correct particulars; figures already disclosed in statutory returns cannot alone support penal consequences. Reassessment cannot operate as a fishing or roving enquiry, and reasonable opportunity to produce records is required when earlier periods are reopened. Entry tax liability depends on actual consumption, use, or sale of imported goods within the local area, not a speculative inference of intended use. Non-disclosure in a statutory form cannot establish concealment where the form contains no field for that information. The impugned orders were quashed and remitted for fresh decision. en-us Tue, 11 Aug 2015 00:00:00 +0530 Mon, 16 Jan 2017 10:50:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189633 Reassessment and penalty under the Bihar Value Added Tax framework require legally relevant material establishing concealment, omission, or failure to disclose correct particulars; figures already disclosed in statutory returns cannot alone support penal consequences. Reassessment cannot operate as a fishing or roving enquiry, and reasonable opportunity to produce records is required when earlier periods are reopened. Entry tax liability depends on actual consumption, use, or sale of imported goods within the local area, not a speculative inference of intended use. Non-disclosure in a statutory form cannot establish concealment where the form contains no field for that information. The impugned orders were quashed and remitted for fresh decision. Case-Laws VAT and Sales Tax Tue, 11 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189633