https://www.taxtmi.com/caselaws?id=154398 Rule 14-A(9) was treated as a machinery provision permitting reassessment whenever tax had been assessed at too low a rate for any reason, after notice and enquiry. On the facts, concessional tax had been allowed on the basis of invalid D forms because the buyers were not governmental institutions, so the earlier assessments resulted in tax at a lower rate. The Court held that the provision was not confined by a rigid change-of-opinion limitation and distinguished authorities construing narrower reopening language. Reassessment was therefore upheld and the objection based on change of opinion failed. en-us Mon, 25 Feb 1985 00:00:00 +0530 Mon, 19 Aug 2013 15:33:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154398 Rule 14-A(9) was treated as a machinery provision permitting reassessment whenever tax had been assessed at too low a rate for any reason, after notice and enquiry. On the facts, concessional tax had been allowed on the basis of invalid D forms because the buyers were not governmental institutions, so the earlier assessments resulted in tax at a lower rate. The Court held that the provision was not confined by a rigid change-of-opinion limitation and distinguished authorities construing narrower reopening language. Reassessment was therefore upheld and the objection based on change of opinion failed. Case-Laws VAT and Sales Tax Mon, 25 Feb 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154398