1978 (1) TMI 88 - Tri - VAT and Sales Tax

Summary

The appeal was against the order setting aside assessments and remanding the case for further enquiry and reassessment. The Asstt. CST's order was found to be bad in law, and the assessee should be reassessed under section 12(8) of the Act. The assessments were annulled as they had become barred by limitation. The appeals were allowed, and tax and penalty, if collected, should be refunded. (Case: Tribunal CUTTACK, 1978 (1) TMI 88 - CUTTACK)