https://www.taxtmi.com/caselaws?id=152598 Section 19 of the Kerala General Sales Tax Act, 1963 permits reassessment where turnover has escaped assessment, been under-assessed, or been assessed at a lower rate, and the statutory trigger is not defeated merely because a successor assessing authority takes a different view on the same or substantially the same material. The earlier assessment's reasoning is immaterial if the prescribed conditions for escaped-assessment reassessment are otherwise satisfied within time, after notice and enquiry. The document states that reassessment was therefore valid, the challenge based on mere change of opinion failed, and restoration of the revised assessment was upheld. en-us Thu, 06 Jul 1978 00:00:00 +0530 Sat, 06 Jul 2013 18:27:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152598 Section 19 of the Kerala General Sales Tax Act, 1963 permits reassessment where turnover has escaped assessment, been under-assessed, or been assessed at a lower rate, and the statutory trigger is not defeated merely because a successor assessing authority takes a different view on the same or substantially the same material. The earlier assessment's reasoning is immaterial if the prescribed conditions for escaped-assessment reassessment are otherwise satisfied within time, after notice and enquiry. The document states that reassessment was therefore valid, the challenge based on mere change of opinion failed, and restoration of the revised assessment was upheld. Case-Laws VAT and Sales Tax Thu, 06 Jul 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152598