https://www.taxtmi.com/caselaws?id=128659 Reassessment under section 11-A of the Punjab General Sales Tax Act was confined to cases where definite information arising after the original assessment disclosed escaped or under-assessed turnover; a reopening based only on the same material and a change of opinion was outside that power. Goods manufactured in Punjab and transferred to a Delhi branch for eventual sale remained goods manufactured "for sale", so the second proviso to section 5(2)(a)(ii) did not apply merely because the branch sale occurred outside the State. The reassessment and related tax levy were therefore unsustainable. en-us Fri, 22 Mar 1963 00:00:00 +0530 Tue, 09 Apr 2013 18:10:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128659 Reassessment under section 11-A of the Punjab General Sales Tax Act was confined to cases where definite information arising after the original assessment disclosed escaped or under-assessed turnover; a reopening based only on the same material and a change of opinion was outside that power. Goods manufactured in Punjab and transferred to a Delhi branch for eventual sale remained goods manufactured "for sale", so the second proviso to section 5(2)(a)(ii) did not apply merely because the branch sale occurred outside the State. The reassessment and related tax levy were therefore unsustainable. Case-Laws VAT and Sales Tax Fri, 22 Mar 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128659