2018 (7) TMI 2119

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....tional CSC, for the State/respondent nos.1 to 3. ORDER Hon'ble Sudhanshu Dhulia, J. (Oral) The petitioner before this Court was registered as a trader in the State of Uttarakhand under the Central Sales Tax Act, 1956 and the Uttarakhand Value Added Tax Act, 2005. The company i.e. M/s ebm-papst India Pvt. Ltd., manufactures, inter alia, component known as "instrument cooling fan", which ac....

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....e matter was opened for re-assessment by the Department by giving a notice to the petitioner on 24.02.2016 under Section 29(4) of the Value Added Tax, 2005, for which permission was sought from the Additional Commissioner. In pursuant to the said notice, the petitioner gave its reply which is annexed as Annexure No.5 to the writ petition. 3. Meanwhile, according to the petitioner, by the time t....