https://www.taxtmi.com/caselaws?id=154695 Proceedings under section 21 of the U.P. Sales Tax Act cannot be initiated merely to verify information already available with the sales tax department. The Tribunal found that the notice was based on material already in the authority's possession, related to another party, and was unsupported by any additional material justifying reassessment. On that basis, the initiation of proceedings was held to be without jurisdiction and legally unsustainable, and the revision failed. en-us Thu, 23 Oct 1986 00:00:00 +0530 Mon, 26 Aug 2013 15:39:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154695 Proceedings under section 21 of the U.P. Sales Tax Act cannot be initiated merely to verify information already available with the sales tax department. The Tribunal found that the notice was based on material already in the authority's possession, related to another party, and was unsupported by any additional material justifying reassessment. On that basis, the initiation of proceedings was held to be without jurisdiction and legally unsustainable, and the revision failed. Case-Laws VAT and Sales Tax Thu, 23 Oct 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154695