Disclosure of more quantity of goods in declaration form than shown in return would invite reassessm

CST & VAT : Assam VAT : Where Assessing Authority passed a reassessment order on assessee, since declaration Form 65A furnished by assessee at check-post disclosed that quantity and value of goods were more than what were furnished in return for relevant assessment year, it was to be held that reassessment order was based on valid material which was found subsequent to assessment