https://www.taxtmi.com/caselaws?id=433183 Assessments concluded under Section 6A(2) of the Central Sales Tax Act, 1956 could not be reopened under State machinery merely to re-characterise inter-branch transfers as inter-State sales when no statutory reassessment power then existed. The later insertion of Section 6A(3) with effect from 8 May 2010 was noted as a subsequent legislative conferral of reassessment power, not authority for earlier years. Reopening was stated to remain unavailable except where the assessment was vitiated by fraud, collusion, misrepresentation, suppression of material facts, or false particulars. en-us Wed, 18 Jan 2023 00:00:00 +0530 Tue, 24 Jan 2023 10:10:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433183 Assessments concluded under Section 6A(2) of the Central Sales Tax Act, 1956 could not be reopened under State machinery merely to re-characterise inter-branch transfers as inter-State sales when no statutory reassessment power then existed. The later insertion of Section 6A(3) with effect from 8 May 2010 was noted as a subsequent legislative conferral of reassessment power, not authority for earlier years. Reopening was stated to remain unavailable except where the assessment was vitiated by fraud, collusion, misrepresentation, suppression of material facts, or false particulars. Case-Laws VAT and Sales Tax Wed, 18 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433183