2007 (5) TMI 573

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....s on business of resale of photographic goods and is also registered as a dealer in electronic goods. For the assessment year 1990-91 the assessee filed its returns and on February 3, 1992, the assessing officer, STO, Ward No. 35 passed an assessment raising a demand of Rs. 17,91,802 against the dealer. Thereafter, the assessment was reopened and in the reassessment order dated May 25, 1992,....

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.... The dealer then approached the Appellate Tribunal, Sales Tax in appeal No. 704/STT/93-94 and by an order dated October 23, 2002 the appeal was dismissed. The assessee then made an application under section 45(1) of the Delhi Sales Tax Act, 1975 seeking reference of as many as seven questions for the opinion of this court. By an order dated March 20, 2003, the Appellate Tribunal, Sales Tax came....

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....parties and are of the opinion that the following two questions of law arise out of the order passed by the Appellate Tribunal, Sales Tax, Delhi: (1) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal, Sales Tax, correctly interpreted section 24 of the Delhi Sales Tax Act, 1975 for upholding the reopening of the assessment of the petitioner on the ground that doc....