https://www.taxtmi.com/caselaws?id=154389 Reopening completed assessments under section 18(1) of the Bihar Sales Tax Act, 1959 requires new information coming into the authority's possession after the original assessment, or record-based information that gives reasonable grounds to believe turnover escaped assessment. Where the authority relies only on the same materials already considered at the original assessment, including sales nature, registration certificates and declaration forms, a fresh view of those materials is merely a change of opinion. That is insufficient to invoke the reopening power, so the notice was invalid and the assessees succeeded. en-us Sat, 14 Apr 1984 00:00:00 +0530 Mon, 19 Aug 2013 14:39:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154389 Reopening completed assessments under section 18(1) of the Bihar Sales Tax Act, 1959 requires new information coming into the authority's possession after the original assessment, or record-based information that gives reasonable grounds to believe turnover escaped assessment. Where the authority relies only on the same materials already considered at the original assessment, including sales nature, registration certificates and declaration forms, a fresh view of those materials is merely a change of opinion. That is insufficient to invoke the reopening power, so the notice was invalid and the assessees succeeded. Case-Laws VAT and Sales Tax Sat, 14 Apr 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154389