Reopening assessment on change of opinion under sales tax law can be valid even without fresh information, subject to binding precedent.

Under section 19 of the Kerala General Sales Tax Act, 1963, a prior Bench decision treated a mere change of opinion on the same material as sufficient to reopen an assessment, so the absence of fresh information did not by itself make the reassessment unsustainable. The Tribunal's contrary view, that reopening was impermissible without fresh material, was inconsistent with those binding decisions and was erroneous in law. The order was therefore set aside and the matter remitted to the Tribunal for fresh disposal.

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Issues: Whether assessment could be reopened under section 19 of the Kerala General Sales Tax Act, 1963 on the basis of a mere change of opinion on the same material, and whether the Tribunal was right in setting aside the reassessment.

Analysis: A prior Bench decision had held that a mere change of opinion on the same material is sufficient to reopen assessment under section 19 of the Kerala General Sales Tax Act, 1963. The Tribunal's view that reopening was impermissible in the absence of fresh information was contrary to those binding decisions. The reassessment was therefore not unsustainable on the ground relied upon by the Tribunal.

Conclusion: The Tribunal's order was erroneous in law and was set aside; the revision succeeded and the matter was remitted to the Tribunal for fresh disposal.

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