https://www.taxtmi.com/caselaws?id=341963 The revision petition challenging the dismissal of the appeal by the Assam Board of Revenue regarding the concessional tax rate claimed by a partnership firm for the Assessment Year 2006-2007 was rejected. The petitioner's claim of a concessional tax rate on sales to M/s Meghrudra Enterprises was disputed due to fraudulent inclusion of cement in the purchasing dealer's registration certificate. The court emphasized the importance of ensuring the validity of registration certificates in inter-State trade, ultimately dismissing the revision petition and imposing costs on the petitioner. en-us Thu, 30 Mar 2017 00:00:00 +0530 Fri, 21 Apr 2017 07:24:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341963 The revision petition challenging the dismissal of the appeal by the Assam Board of Revenue regarding the concessional tax rate claimed by a partnership firm for the Assessment Year 2006-2007 was rejected. The petitioner's claim of a concessional tax rate on sales to M/s Meghrudra Enterprises was disputed due to fraudulent inclusion of cement in the purchasing dealer's registration certificate. The court emphasized the importance of ensuring the validity of registration certificates in inter-State trade, ultimately dismissing the revision petition and imposing costs on the petitioner. Case-Laws VAT and Sales Tax Thu, 30 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341963