https://www.taxtmi.com/caselaws?id=150499 Reassessment for escaped sales tax assessment under section 19-A(1) requires information received after the original assessment and a satisfaction based on that later information. Material concerning the Price Control Order, fixed prices and exclusions was already available and considered during the original assessment; reopening on the same material was therefore only a change of opinion and lacked jurisdiction. The reassessment notices were liable to be quashed. The Commissioner could validly delegate section 19-A powers to a Superintendent because the statutory rules did not prohibit that delegation, and the related constitutional objections under Articles 14 and 19(1)(g) failed. en-us Thu, 22 Jun 1972 00:00:00 +0530 Fri, 17 May 2013 16:34:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150499 Reassessment for escaped sales tax assessment under section 19-A(1) requires information received after the original assessment and a satisfaction based on that later information. Material concerning the Price Control Order, fixed prices and exclusions was already available and considered during the original assessment; reopening on the same material was therefore only a change of opinion and lacked jurisdiction. The reassessment notices were liable to be quashed. The Commissioner could validly delegate section 19-A powers to a Superintendent because the statutory rules did not prohibit that delegation, and the related constitutional objections under Articles 14 and 19(1)(g) failed. Case-Laws VAT and Sales Tax Thu, 22 Jun 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150499