https://www.taxtmi.com/caselaws?id=153132 Reassessment under section 19(1) of the M.P. General Sales Tax Act was held permissible where the original assessment had been made at a lower rate without proper application of mind, and the notice in form XVI was not invalid for want of reasons. Reopening was not treated as a mere change of opinion because the earlier assessment did not reflect a conscious determination on the correct rate. Batteries sold separately were held to fall under the specific entry for batteries in Part II of Schedule II, not under the general notification covering motor vehicles and allied goods. The reference was answered for the revenue. en-us Tue, 25 Mar 1980 00:00:00 +0530 Wed, 17 Jul 2013 18:53:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153132 Reassessment under section 19(1) of the M.P. General Sales Tax Act was held permissible where the original assessment had been made at a lower rate without proper application of mind, and the notice in form XVI was not invalid for want of reasons. Reopening was not treated as a mere change of opinion because the earlier assessment did not reflect a conscious determination on the correct rate. Batteries sold separately were held to fall under the specific entry for batteries in Part II of Schedule II, not under the general notification covering motor vehicles and allied goods. The reference was answered for the revenue. Case-Laws VAT and Sales Tax Tue, 25 Mar 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153132