https://www.taxtmi.com/caselaws?id=100822 Reopening an assessment for escaped turnover under section 21 of the U.P. Sales Tax Act requires relevant material giving the assessing authority a bona fide reason to believe that turnover has escaped assessment; the court may examine whether such belief existed and had a rational basis, but not the sufficiency of the material. On the stated facts, prior turnover data, later disclosures, the wheat quota basis, and repeated non-production of accounts were treated as enough to justify initiation. A preliminary notice or memorandum seeking account books did not amount to a statutory section 21 notice, so the one-year period for reassessment ran from the later formal notice and the reassessment was timely. en-us Tue, 10 Oct 1972 00:00:00 +0530 Fri, 23 Jan 2026 15:44:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100822 Reopening an assessment for escaped turnover under section 21 of the U.P. Sales Tax Act requires relevant material giving the assessing authority a bona fide reason to believe that turnover has escaped assessment; the court may examine whether such belief existed and had a rational basis, but not the sufficiency of the material. On the stated facts, prior turnover data, later disclosures, the wheat quota basis, and repeated non-production of accounts were treated as enough to justify initiation. A preliminary notice or memorandum seeking account books did not amount to a statutory section 21 notice, so the one-year period for reassessment ran from the later formal notice and the reassessment was timely. Case-Laws VAT / Sales Tax Tue, 10 Oct 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100822