https://www.taxtmi.com/caselaws?id=150464 Reassessment under section 11-A of the Punjab General Sales Tax Act could be founded on information showing that purchasing dealers were not genuine dealers, including facts that later came to light, so the challenge based on absence of fresh material failed. However, the reassessment was invalid because the Assessing Authority relied on an internal departmental communication without proving publication of cancellation of registration certificates in the official Gazette and refused to summon records or witnesses, thereby denying a fair opportunity to rebut the allegation. The reassessment order was quashed and the matter remitted for fresh decision in accordance with law. en-us Fri, 06 Oct 1972 00:00:00 +0530 Fri, 17 May 2013 11:49:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150464 Reassessment under section 11-A of the Punjab General Sales Tax Act could be founded on information showing that purchasing dealers were not genuine dealers, including facts that later came to light, so the challenge based on absence of fresh material failed. However, the reassessment was invalid because the Assessing Authority relied on an internal departmental communication without proving publication of cancellation of registration certificates in the official Gazette and refused to summon records or witnesses, thereby denying a fair opportunity to rebut the allegation. The reassessment order was quashed and the matter remitted for fresh decision in accordance with law. Case-Laws VAT and Sales Tax Fri, 06 Oct 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150464