https://www.taxtmi.com/caselaws?id=155206 A sales tax appeal was properly heard by a single-Member Bench because the relevant criterion was the amount of disputed tax, not the total assessment, and the disputed sum was below the statutory threshold. Reassessment under section 21 of the U.P. Sales Tax Act required objective material supporting a bona fide reason to believe that turnover had escaped assessment or been under-assessed; where the original record already disclosed the relevant facts and the later notice rested only on a change of opinion on the same material, jurisdiction was not made out. The original annulment of reassessment was therefore upheld. en-us Wed, 06 Jan 1988 00:00:00 +0530 Mon, 02 Sep 2013 12:42:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155206 A sales tax appeal was properly heard by a single-Member Bench because the relevant criterion was the amount of disputed tax, not the total assessment, and the disputed sum was below the statutory threshold. Reassessment under section 21 of the U.P. Sales Tax Act required objective material supporting a bona fide reason to believe that turnover had escaped assessment or been under-assessed; where the original record already disclosed the relevant facts and the later notice rested only on a change of opinion on the same material, jurisdiction was not made out. The original annulment of reassessment was therefore upheld. Case-Laws VAT and Sales Tax Wed, 06 Jan 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155206