2008 (3) TMI 680 - SCH - VAT and Sales Tax

Validity of assessment order - Sec.46 of the Delhi Sales Tax Act - Held that - the Commissioner ought not to have interfered with the Assessment Order under Sec.46 of the Delhi Sales Tax Act particularly when the requirements of that Section do not stand complied with - SLP dismissed.

Summary

The Supreme Court held that the Commissioner should not have interfered with the Assessment Order under Sec.46 of the Delhi Sales Tax Act. The issue of the applicability of Delhi Value Added Tax Act 2004 and the repeal of Delhi Sales Tax Act remains open. The Court canceled the cost of rupees twenty six lakhs imposed on the Department, stating that the taxpayer should bear the burden. The special leave petition is disposed of accordingly.