https://www.taxtmi.com/caselaws?id=152876 Later judicial information can validly support reassessment where section 12(1) permits action if turnover has escaped assessment for any reason, and the provision is broader than a "reason to believe" test. The Court held that a later clarification on the taxability of woollen felts constituted relevant jurisdictional material, so the reassessment notices were valid. It also held that writ relief was ordinarily unavailable because the Rajasthan Sales Tax Act provided an efficacious statutory remedy structure, and no exceptional jurisdictional defect or palpable injustice was shown. The challenge to the reassessment notice therefore failed. en-us Wed, 25 Jan 1978 00:00:00 +0530 Fri, 12 Jul 2013 11:49:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152876 Later judicial information can validly support reassessment where section 12(1) permits action if turnover has escaped assessment for any reason, and the provision is broader than a "reason to believe" test. The Court held that a later clarification on the taxability of woollen felts constituted relevant jurisdictional material, so the reassessment notices were valid. It also held that writ relief was ordinarily unavailable because the Rajasthan Sales Tax Act provided an efficacious statutory remedy structure, and no exceptional jurisdictional defect or palpable injustice was shown. The challenge to the reassessment notice therefore failed. Case-Laws VAT and Sales Tax Wed, 25 Jan 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152876