2019 (9) TMI 15 - SCH - VAT and Sales Tax

Condonation of delay - Validity of assessment order - Levy of Sales tax in terms of Section 4 (7) (e) of Telangana VAT Act - it was held in the case that question whether there was suppression and the question whether enlarged period of limitation will apply on account of suppression, are all mixed questions of fact and law. Therefore, the petitioner ought to have raised them in the appeal by filing it within time and by complying with the conditions for filing of the appeal in the proper form. HELD THAT - The impugned judgement need not be interfered - SLP dismissed.

Summary

The Supreme Court dismissed the Special Leave Petition and refused to interfere with the judgment of the High Court. Pending applications were disposed of.