2015 (9) TMI 253

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..... book transfers, but were inter-State sales attracting central sales tax – Held that:- It was not held out in notice that altered opinion is based on some other relevant document or material, which escaped notice at time of assessment – Also that there has been wrong calculation due to bona fide human error or due to ignorance of correct and complete facts – Tribunal noticed that these were parame .....

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..... t the assessment was completed for the relevant assessment years when, accepting the entries made in the books of account, the Assessing Authority was satisfied that there were book transfers. In the notice under Section 21, it was opined that those were not book transfers, but were inter-State sales attracting central sales tax. It was not held out in the notice that the altered opinion is based .....

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