https://www.taxtmi.com/caselaws?id=300597 Section 17(1) of the Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972 was broad enough to permit reassessment where tax had been short-levied because of inadvertence, error, misconstruction, or a dealer's misstatement on quantity, description, or value. The reopening power was therefore available on the facts, and the use of Section 14(3) instead of Section 17(1) did not invalidate the action where the Act otherwise conferred substantive authority to reassess. The objection to the reassessment failed. en-us Wed, 16 Feb 2000 00:00:00 +0530 Mon, 14 Feb 2022 17:57:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300597 Section 17(1) of the Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972 was broad enough to permit reassessment where tax had been short-levied because of inadvertence, error, misconstruction, or a dealer's misstatement on quantity, description, or value. The reopening power was therefore available on the facts, and the use of Section 14(3) instead of Section 17(1) did not invalidate the action where the Act otherwise conferred substantive authority to reassess. The objection to the reassessment failed. Case-Laws VAT and Sales Tax Wed, 16 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300597