https://www.taxtmi.com/caselaws?id=141053 An assessing authority may issue notice under section 21 of the U.P. Sales Tax Act only if it has reason to believe that turnover has escaped assessment. The court treated this as a bona fide subjective belief founded on existing facts, and accepted the officer's affidavit in the absence of material disproving it. Information from an income-tax investigation, including seizure of account books and alleged suppression of earlier sales, had a rational nexus with possible escaped turnover in the relevant year. The later request for further information did not invalidate the notice, because legality depended on the material available before issuance. The notice was therefore upheld. en-us Fri, 03 Sep 1965 00:00:00 +0530 Thu, 18 Apr 2013 14:59:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=141053 An assessing authority may issue notice under section 21 of the U.P. Sales Tax Act only if it has reason to believe that turnover has escaped assessment. The court treated this as a bona fide subjective belief founded on existing facts, and accepted the officer's affidavit in the absence of material disproving it. Information from an income-tax investigation, including seizure of account books and alleged suppression of earlier sales, had a rational nexus with possible escaped turnover in the relevant year. The later request for further information did not invalidate the notice, because legality depended on the material available before issuance. The notice was therefore upheld. Case-Laws VAT and Sales Tax Fri, 03 Sep 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=141053