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    <title>STOCK TRANSFERS UNDER THE CST ACT.</title>
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    <description>Assessing authority reopened a concluded assessment based on an Enforcement Report and characterised alleged stock transfers as interstate sales without establishing links between transactions and buyers. The principal question is whether the dealer is entitled to cross examine the declarants and other adverse materials used to justify reopening, and what procedural steps and consequences attend such cross examination in the reassessment context.</description>
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      <description>Assessing authority reopened a concluded assessment based on an Enforcement Report and characterised alleged stock transfers as interstate sales without establishing links between transactions and buyers. The principal question is whether the dealer is entitled to cross examine the declarants and other adverse materials used to justify reopening, and what procedural steps and consequences attend such cross examination in the reassessment context.</description>
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