https://www.taxtmi.com/caselaws?id=155237 Reassessment under section 18(1) of the Bihar Sales Tax Act, 1959 cannot be initiated on the same materials already examined in the original assessment, because a mere second thought or change of opinion does not amount to "information" for reassessment. Where the deduction claim was accepted after scrutiny of the record and accounts, a later notice based on the same facts is impermissible. The reassessment initiation was therefore invalid. en-us Thu, 28 Jul 1988 00:00:00 +0530 Mon, 02 Sep 2013 15:39:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155237 Reassessment under section 18(1) of the Bihar Sales Tax Act, 1959 cannot be initiated on the same materials already examined in the original assessment, because a mere second thought or change of opinion does not amount to "information" for reassessment. Where the deduction claim was accepted after scrutiny of the record and accounts, a later notice based on the same facts is impermissible. The reassessment initiation was therefore invalid. Case-Laws VAT and Sales Tax Thu, 28 Jul 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155237