https://www.taxtmi.com/caselaws?id=154401 Proceedings under section 21 of the U.P. Sales Tax Act require the Revenue to have sufficient material showing escaped, underassessed, or wrongly dealt-with turnover before notice can validly issue. The jurisdictional belief for reopening must be supported by the material available at that stage. The Tribunal, as the final fact-finding authority, was required to decide the sufficiency of the existing record itself and could not direct further enquiries by the first appellate authority in the circumstances. That direction was therefore unsustainable, and the order was set aside with the appeal to be decided afresh on the existing record. en-us Mon, 18 Aug 1986 00:00:00 +0530 Mon, 19 Aug 2013 17:11:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154401 Proceedings under section 21 of the U.P. Sales Tax Act require the Revenue to have sufficient material showing escaped, underassessed, or wrongly dealt-with turnover before notice can validly issue. The jurisdictional belief for reopening must be supported by the material available at that stage. The Tribunal, as the final fact-finding authority, was required to decide the sufficiency of the existing record itself and could not direct further enquiries by the first appellate authority in the circumstances. That direction was therefore unsustainable, and the order was set aside with the appeal to be decided afresh on the existing record. Case-Laws VAT and Sales Tax Mon, 18 Aug 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154401