ORDER VIVEK RUSIA, J. : – Heard on the question of admission.

The appellant has filed this appeal under section 53(2)(b) of the M.P. VAT Act, 2002 against the order dated 24-9-2021 passed by M.P. Commercial Tax Appellate Board, Bhopal in Appeal No. A/211/CTAB/IND/17 (CST) for the period from 1-4-2006 to 31-3-2007 (CST).

2. The appellant is a Private Limited Company Incorporated under the provisions of Companies Act, 1956 (now the Companies Act, 2013). The appellant is engaged in the business of manufacturing edible oil from crude oil. The appellant sales the edible oil inter-state mostly on ‘C’ form issued by purchasing dealers. During the period from 1-4-2006 to 31-3-2007, the petitioner sold the goods to the various dealers, who had sent the form ‘C’ to the appellant. The original assessment of the appellant under the Central Sales Tax Act, 1956 was completed by the assessing authority vide order dated 14-1-2009 by accepting ‘C’ form declaration produced by the appellant.

3. The assessment authority has reopened the aforesaid assessment in exercise of power under section 21(1) of M.P. VAT Act, 2002 on the basis of some information about the non-verification of some of the form ‘C