https://www.taxtmi.com/caselaws?id=155082 Reassessment under section 21 of the U.P. Sales Tax Act cannot rest on a mere change of opinion where the original assessing authority had already considered the taxability of the commodity; on the stated facts, reopening was held invalid. The notification covering "paper of all kinds" was construed in common parlance and in light of notification history, and mill board, being used for printing, drawing, packing and similar purposes, was treated as falling within "paper" rather than as an unclassified item. Both issues were resolved against the Revenue, and the Tribunal's view was left undisturbed. en-us Wed, 05 Dec 1984 00:00:00 +0530 Sat, 31 Aug 2013 12:44:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155082 Reassessment under section 21 of the U.P. Sales Tax Act cannot rest on a mere change of opinion where the original assessing authority had already considered the taxability of the commodity; on the stated facts, reopening was held invalid. The notification covering "paper of all kinds" was construed in common parlance and in light of notification history, and mill board, being used for printing, drawing, packing and similar purposes, was treated as falling within "paper" rather than as an unclassified item. Both issues were resolved against the Revenue, and the Tribunal's view was left undisturbed. Case-Laws VAT and Sales Tax Wed, 05 Dec 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155082