https://www.taxtmi.com/caselaws?id=150247 Reopening under section 21 of the U.P. Sales Tax Act was held to require existing relevant material enabling an honest and reasonable belief that turnover had escaped assessment. The court stated that such belief cannot rest on mere suspicion, rumour, or an unsupported oral opinion from another department, and that subsequent assessment material cannot cure an earlier lack of jurisdictional basis. On the facts described, there was no definite material before the notices were issued, so the reopening notices were treated as without jurisdiction and were quashed. en-us Fri, 14 Jul 1972 00:00:00 +0530 Fri, 10 May 2013 16:09:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150247 Reopening under section 21 of the U.P. Sales Tax Act was held to require existing relevant material enabling an honest and reasonable belief that turnover had escaped assessment. The court stated that such belief cannot rest on mere suspicion, rumour, or an unsupported oral opinion from another department, and that subsequent assessment material cannot cure an earlier lack of jurisdictional basis. On the facts described, there was no definite material before the notices were issued, so the reopening notices were treated as without jurisdiction and were quashed. Case-Laws VAT and Sales Tax Fri, 14 Jul 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150247