https://www.taxtmi.com/caselaws?id=148728 Reassessment under section 21 of the U.P. Sales Tax Act requires material creating a genuine reason to believe that turnover has escaped assessment; mere suspicion from turnover variations or non-production of books is insufficient, so initiation on that basis was unjustified. Preliminary letters asking for account books and warning of possible section 21 action were not statutory notices under that provision and could not start limitation; only the later notice issued under section 21 had that effect. The reference was answered against the revenue, and the assessee succeeded with costs. en-us Wed, 26 Feb 1969 00:00:00 +0530 Thu, 02 May 2013 16:38:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148728 Reassessment under section 21 of the U.P. Sales Tax Act requires material creating a genuine reason to believe that turnover has escaped assessment; mere suspicion from turnover variations or non-production of books is insufficient, so initiation on that basis was unjustified. Preliminary letters asking for account books and warning of possible section 21 action were not statutory notices under that provision and could not start limitation; only the later notice issued under section 21 had that effect. The reference was answered against the revenue, and the assessee succeeded with costs. Case-Laws VAT and Sales Tax Wed, 26 Feb 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148728