https://www.taxtmi.com/caselaws?id=155416 Reassessment under section 21 of the U.P. Sales Tax Act, 1948 is valid only where fresh material shows escaped turnover, under-assessment, a lower rate, or wrongly allowed exemption or deduction. The assessing authority cannot reopen a concluded assessment merely to revise the earlier reasoning or strengthen the original order after becoming functus officio. As no new material showed that the brick-kiln operated longer or that coal purchases justified a higher turnover for the same period, the reassessment rested on matters that should have been examined in the original assessment. The reassessment proceedings were therefore invalid and were quashed. en-us Tue, 24 Feb 1987 00:00:00 +0530 Wed, 04 Sep 2013 12:26:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155416 Reassessment under section 21 of the U.P. Sales Tax Act, 1948 is valid only where fresh material shows escaped turnover, under-assessment, a lower rate, or wrongly allowed exemption or deduction. The assessing authority cannot reopen a concluded assessment merely to revise the earlier reasoning or strengthen the original order after becoming functus officio. As no new material showed that the brick-kiln operated longer or that coal purchases justified a higher turnover for the same period, the reassessment rested on matters that should have been examined in the original assessment. The reassessment proceedings were therefore invalid and were quashed. Case-Laws VAT and Sales Tax Tue, 24 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155416