https://www.taxtmi.com/caselaws?id=152978 Reassessment under section 21 of the U.P. Sales Tax Act requires reason to believe that turnover escaped assessment, was under-assessed, or suffered tax at a lower rate; it cannot be used for a mere change of opinion on an issue already examined. On the construction-work turnover, reopening was treated as impermissible because it rested only on a second thought. For M.S. tubes and tabular sheds, the goods were not covered by the exhaustive declaration of declared goods in section 14(iv) of the Central Sales Tax Act, so the lower-rate assessment justified reassessment as escaped turnover. The result was that reopening failed for construction work but was upheld for those goods. en-us Tue, 16 Dec 1980 00:00:00 +0530 Mon, 15 Jul 2013 13:12:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152978 Reassessment under section 21 of the U.P. Sales Tax Act requires reason to believe that turnover escaped assessment, was under-assessed, or suffered tax at a lower rate; it cannot be used for a mere change of opinion on an issue already examined. On the construction-work turnover, reopening was treated as impermissible because it rested only on a second thought. For M.S. tubes and tabular sheds, the goods were not covered by the exhaustive declaration of declared goods in section 14(iv) of the Central Sales Tax Act, so the lower-rate assessment justified reassessment as escaped turnover. The result was that reopening failed for construction work but was upheld for those goods. Case-Laws VAT and Sales Tax Tue, 16 Dec 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152978