1999 (6) TMI 467 - AT - VAT and Sales Tax

Summary

The Tribunal dismissed two petitions seeking to quash orders passed by the Commercial Tax Officer due to errors in assessment, including incorrect period of deferral and tax rate. The petitioner's argument regarding lack of personal hearing was rejected as no enhancement of assessment or penalty was involved. The Tribunal stated that provisions for appeal and revision apply to orders of rectification, and the original petitions were dismissed on June 15, 1999.