1988 (2) TMI 448

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..... assessee is a dealer in hides and skins carrying on business at Samalkot. Original assessment for the year 1977-78 under the Central Sales Tax Act, 1956 was completed by the assessing authority on 1st August, 1978. While completing the assessment, the assessing authority treated three transactions as constituting inter-State transactions of the aggregate value of Rs. 80,775 in respect of which C .....

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..... is stated, by the time the reassessment proceedings were taken the purchasers were, without dispute, registered dealers, and the so-called defect should not have been taken note of. Having regard to the facts and circumstances, we are satisfied that the defect pointed out by the assessing authority is not grave so as to reopen a completed assessment. The tax revision case is accordingly dismis .....

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