https://www.taxtmi.com/caselaws?id=150234 A reassessment notice under section 21 of the U.P. Sales Tax Act is not invalid merely because the Sales Tax Officer did not record reasons or disclose the material before issuance, where the statute imposes no such express requirement. The notice remains sustainable if the assessee is effectively informed of the case to be met during proceedings. Relevant material showing sales to two dealers in amounts higher than those disclosed supplied a reasonable basis to believe that part of the turnover had escaped assessment. Prior limited remand proceedings did not keep the entire assessment open. The challenge to the notice therefore failed. en-us Tue, 18 Jul 1972 00:00:00 +0530 Fri, 10 May 2013 15:18:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150234 A reassessment notice under section 21 of the U.P. Sales Tax Act is not invalid merely because the Sales Tax Officer did not record reasons or disclose the material before issuance, where the statute imposes no such express requirement. The notice remains sustainable if the assessee is effectively informed of the case to be met during proceedings. Relevant material showing sales to two dealers in amounts higher than those disclosed supplied a reasonable basis to believe that part of the turnover had escaped assessment. Prior limited remand proceedings did not keep the entire assessment open. The challenge to the notice therefore failed. Case-Laws VAT and Sales Tax Tue, 18 Jul 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150234