https://www.taxtmi.com/caselaws?id=353667 Section 9(2) of the Central Sales Tax Act permits State sales tax authorities to use State reassessment machinery for Central Sales Tax matters, so reassessment was not without jurisdiction merely because the original levy related to inter-State sales. The pre-2016 text of section 29 of the Uttarakhand VAT Act was held sufficient to reopen assessment where concessional tax had been allowed on the strength of invalid or unverifiable C Forms, because the dealer had been assessed at a lower rate than the applicable rate. The notice and sanction were not treated as void for want of an express reference to section 9(2) or on the approval objection urged. The reassessment proceedings were upheld and the remaining contentions were left open. en-us Thu, 14 Dec 2017 00:00:00 +0530 Wed, 10 Jan 2018 08:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353667 Section 9(2) of the Central Sales Tax Act permits State sales tax authorities to use State reassessment machinery for Central Sales Tax matters, so reassessment was not without jurisdiction merely because the original levy related to inter-State sales. The pre-2016 text of section 29 of the Uttarakhand VAT Act was held sufficient to reopen assessment where concessional tax had been allowed on the strength of invalid or unverifiable C Forms, because the dealer had been assessed at a lower rate than the applicable rate. The notice and sanction were not treated as void for want of an express reference to section 9(2) or on the approval objection urged. The reassessment proceedings were upheld and the remaining contentions were left open. Case-Laws VAT and Sales Tax Thu, 14 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353667