https://www.taxtmi.com/caselaws?id=150670 Section 21 of the U.P. Sales Tax Act permits reassessment where fresh material gives the assessing authority reason to believe that turnover has escaped assessment, and that power is not barred merely because the original assessment was also made on a best-judgment basis. The explanation to section 21(1) allows a further best-judgment estimate in suitable cases. On the facts, unreliable books, broker records showing higher sales, and other definite material justified reopening and a higher escaped-turnover estimate, which was sustained; a second estimate is impermissible only where it rests on mere change of opinion without new material. en-us Mon, 20 May 1974 00:00:00 +0530 Tue, 21 May 2013 11:28:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150670 Section 21 of the U.P. Sales Tax Act permits reassessment where fresh material gives the assessing authority reason to believe that turnover has escaped assessment, and that power is not barred merely because the original assessment was also made on a best-judgment basis. The explanation to section 21(1) allows a further best-judgment estimate in suitable cases. On the facts, unreliable books, broker records showing higher sales, and other definite material justified reopening and a higher escaped-turnover estimate, which was sustained; a second estimate is impermissible only where it rests on mere change of opinion without new material. Case-Laws VAT and Sales Tax Mon, 20 May 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150670