https://www.taxtmi.com/caselaws?id=154394 Section 21 of the U.P. Sales Tax Act could not be invoked on a mere change of opinion where the original assessment classified the goods as timber products and the later reassessment was based only on a different view that they were electrical goods. In the absence of any material beyond the assessing authority's revised opinion, the reassessment notices and orders were without jurisdiction. The proper remedy, if the original classification was wrong, was to challenge the assessment in appeal rather than reopen it under section 21. The Tribunal also failed to address the jurisdictional issue and treated the matter as an original assessment. en-us Tue, 12 Mar 1985 00:00:00 +0530 Mon, 19 Aug 2013 15:12:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154394 Section 21 of the U.P. Sales Tax Act could not be invoked on a mere change of opinion where the original assessment classified the goods as timber products and the later reassessment was based only on a different view that they were electrical goods. In the absence of any material beyond the assessing authority's revised opinion, the reassessment notices and orders were without jurisdiction. The proper remedy, if the original classification was wrong, was to challenge the assessment in appeal rather than reopen it under section 21. The Tribunal also failed to address the jurisdictional issue and treated the matter as an original assessment. Case-Laws VAT and Sales Tax Tue, 12 Mar 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154394