https://www.taxtmi.com/caselaws?id=389222 The High Court set aside the pre-assessment notice under the Central Sales Tax Act, 1956 for the period 1999-2000, emphasizing that reassessment could only be directed in cases of fraud or misrepresentation, not for mere errors of judgment. The court highlighted the conclusive nature of determinations made under legal fictions and the importance of jurisdictional facts. It clarified that orders passed under Section 6A could not be reopened under Section 16 of the State Act. The petitioner succeeded in their challenge, with no costs awarded. en-us Tue, 26 Nov 2019 00:00:00 +0530 Wed, 04 Dec 2019 10:44:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389222 The High Court set aside the pre-assessment notice under the Central Sales Tax Act, 1956 for the period 1999-2000, emphasizing that reassessment could only be directed in cases of fraud or misrepresentation, not for mere errors of judgment. The court highlighted the conclusive nature of determinations made under legal fictions and the importance of jurisdictional facts. It clarified that orders passed under Section 6A could not be reopened under Section 16 of the State Act. The petitioner succeeded in their challenge, with no costs awarded. Case-Laws VAT and Sales Tax Tue, 26 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389222