2015 (6) TMI 376

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.... and the respondents. 2) The petitioner is conducting inter-state trade in goods(jute) - from Assam across West Bengal. The transaction of the petitioner was for the year 2005-06. The assessment order was passed in the year 2007. In the year 2008 a notice had been issued under section 40 of the Assam Value Added Tax Act, 2003 for reassessment on the ground that there has been an escape of assessm....

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....mation on which the officer is satisfied that any turnover chargeable to tax has escaped assessment must be information which he receives subsequent to the assessment order in order to confer upon him the jurisdiction to initiate proceedings under that section. Mere escaping of assessment is not enough, but the Superintendent is to be satisfied that there is escape of assessment based upon informa....

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....anifesto of the transporter for passage of the goods in the inter-state trade. Therefore there has been no default on the part of the petitioner which enables the authorities to invoke the powers of reassessment under section 40 of the Assam Value Added Tax Act, 2003. 8) After going through the submissions made at the bar and hearing the counsel for the department we find that the subsequent mate....