Change of opinion cannot justify reassessment where freight was already examined and excluded from turnover on the same facts.

Reassessment under Section 21 of the U.P. Trade Tax Act, 1948 could not be used to tax freight as turnover where the original assessment had already examined and accepted the dealer's claim that freight paid directly by purchasers to the railway for coal delivery was outside turnover. The later proceeding was based on the same material and amounted only to a reappraisal of an earlier view. A change of opinion on identical facts does not justify reassessment, so the Tribunal's order quashing the reassessment was upheld.

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Issues: Whether proceedings under Section 21 of the U.P. Trade Tax Act, 1948 could be initiated to tax freight as part of turnover merely on a change of opinion after the issue had already been adjudicated in the original assessment.

Analysis: The original assessment had considered the freight issue in detail and accepted the dealer's claim that freight directly paid by purchasers to the railway while taking delivery of coal was not part of turnover. The subsequent action under Section 21 was based on the same facts and amounted to a reappraisal of the earlier view. Reassessment proceedings cannot be used merely to substitute a different opinion on the same material.

Conclusion: The proceedings under Section 21 were not permissible on the ground of change of opinion, and the Tribunal's order quashing the reassessment was correct.

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