https://www.taxtmi.com/caselaws?id=150163 Notices to reopen completed assessments under section 16 of the Tamil Nadu General Sales Tax Act must rest on objective material showing a genuine reason to reopen. The court noted that concluded assessments had attained finality, earlier scrutiny had accepted the sales as second sales, and the records disclosed no factual basis supporting reopening. Because the authority relied only on subjective satisfaction, the invocation of section 16 was not authorised, and the reopening notices were held jurisdictionally invalid. en-us Thu, 12 Aug 1971 00:00:00 +0530 Thu, 09 May 2013 15:22:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150163 Notices to reopen completed assessments under section 16 of the Tamil Nadu General Sales Tax Act must rest on objective material showing a genuine reason to reopen. The court noted that concluded assessments had attained finality, earlier scrutiny had accepted the sales as second sales, and the records disclosed no factual basis supporting reopening. Because the authority relied only on subjective satisfaction, the invocation of section 16 was not authorised, and the reopening notices were held jurisdictionally invalid. Case-Laws VAT and Sales Tax Thu, 12 Aug 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150163