Court Invalidates Six-Year Reassessment Under DVAT Act; Section 5 Bars Combining DVAT and CST Liabilities.

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....Reopening of assessment - time limitation - DVAT Act - Revenue has sought to make no distinction between the liability under the DVAT and that under the CST Act. In terms of Section 5 of the DVAT Act these two could not be combined. - the reopening of the assessment by invoking the extended period of 6 years was bad in law.....