https://www.taxtmi.com/highlights?id=52526 Levy of Luxury Tax - concealment of sales - suo-moto power of revision - The two circumstances required to exist for the purpose of invoking the suo-moto revisional power under Sections 36 (1) of the AGST Act and 82 (1) of the AVAT Act are present in the instant case and therefore we do not find any infirmity in the exercise of any suo-moto power by the Addl. Commissioner of Taxes in the order 28.10.2015. - HC en-us Tue, 24 Mar 2020 11:07:04 +0530 Tue, 24 Mar 2020 11:07:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=52526 Levy of Luxury Tax - concealment of sales - suo-moto power of revision - The two circumstances required to exist for the purpose of invoking the suo-moto revisional power under Sections 36 (1) of the AGST Act and 82 (1) of the AVAT Act are present in the instant case and therefore we do not find any infirmity in the exercise of any suo-moto power by the Addl. Commissioner of Taxes in the order 28.10.2015. - HC Highlights VAT and Sales Tax Tue, 24 Mar 2020 11:07:04 +0530 https://www.taxtmi.com/highlights?id=52526