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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>High Court rules reassessment without new material in Sales Tax Act not justified</h1> The High Court of Andhra Pradesh allowed the tax revision case, ruling that reassessment under section 14(4) of the Sales Tax Act is not justified without ... - The High Court of Andhra Pradesh allowed the tax revision case, stating that lack of diligence at the initial assessment time does not justify reassessment under section 14(4) of the Sales Tax Act if no new material is discovered later. The Court set aside the reassessment order as no fresh material was found, and the case was decided in favor of the petitioner without costs. (Girdharlal & Company v. State of Andhra Pradesh [1995] 97 STC 442)

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