https://www.taxtmi.com/caselaws?id=144194 Reassessment under the U.P. Sales Tax Act may proceed on the basis of additional material received after the limitation period, so long as proceedings were validly initiated in time on a reasonable belief that turnover had escaped assessment. The reopening provision requires only reason to believe that the whole or part of the turnover escaped assessment, and it does not confine completion of reassessment to the exact material originally relied on in the notice. The commentary notes that analogous income-tax reassessment principles support consideration of later information during the permitted reassessment period. en-us Fri, 07 Oct 1966 00:00:00 +0530 Mon, 22 Apr 2013 14:30:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=144194 Reassessment under the U.P. Sales Tax Act may proceed on the basis of additional material received after the limitation period, so long as proceedings were validly initiated in time on a reasonable belief that turnover had escaped assessment. The reopening provision requires only reason to believe that the whole or part of the turnover escaped assessment, and it does not confine completion of reassessment to the exact material originally relied on in the notice. The commentary notes that analogous income-tax reassessment principles support consideration of later information during the permitted reassessment period. Case-Laws VAT and Sales Tax Fri, 07 Oct 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=144194