Based on the representation made by the appellant, Respondent No.
Aggrieved by the order dated, 29.06.2004, the appellant preferred appeals before Respondent No.
2 passed an order dated 29.06.2004 reducing the exemption granted to the petitioner for the year 19998 99 along with imposing penalty.
2/Superintendent of Tax allowed full exemption of sales tax as per Section 8 5 of Central Sales Tax Act, 1956.
Aggrieved, appellant filed Revision Petitions under section 81 1 of the VAT Act.
A review application filed against the aforesaid order came to be dismissed by the Appellate Tribunal by the order dated 27.08.2013.
The appellant preferred appeals before the Assam Board of Revenue Appellate Tribunal against the order dated 29.07.2005, which was dismissed by the order dated 26.08.2008.
3/Appellate Authority along with applications for the stay of the demand.
But, the information given by the appellant turned out to be false and as a result of which Respondent No.
By order dated 29.07.2005, Respondent No.
Similar orders of re assessment were passed in respect of the other assessment years giving rise to the companynected proceedings.
K. SIKRI, J. Leave granted.
3 had directed the appellant to deposit 25 of the demanded dues within 30 days and stayed rest of the demand.
The seminal facts which require reproduction are mentioned below The appellant was running a business of purchasing tea and is a registered dealer under the Assam General Sales Tax Act, 1993 as well as the VAT Act and the Central Sales Tax Act, 1956.
Based on the sales of his business, the appellant had submitted the declaration in Form C for the years 1998 1999, 1999 2000, 2000 2001 and 2001 2002 reflecting the value of sales.
