https://www.taxtmi.com/caselaws?id=155804 Proceedings under section 21 of the U.P. Sales Tax Act required the assessing authority to first form a prima facie opinion, on material already before it, that turnover had escaped assessment. A notice issued only to conduct further or fishing enquiries did not satisfy that jurisdictional condition and amounted to an invalid assumption of power. The order sheet entry showing that notice was proposed for additional enquiry therefore indicated that section 21 had been invoked for an impermissible purpose, so the initiation of proceedings was invalid and the assessee succeeded. en-us Fri, 06 Jan 1989 00:00:00 +0530 Sat, 07 Sep 2013 18:18:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155804 Proceedings under section 21 of the U.P. Sales Tax Act required the assessing authority to first form a prima facie opinion, on material already before it, that turnover had escaped assessment. A notice issued only to conduct further or fishing enquiries did not satisfy that jurisdictional condition and amounted to an invalid assumption of power. The order sheet entry showing that notice was proposed for additional enquiry therefore indicated that section 21 had been invoked for an impermissible purpose, so the initiation of proceedings was invalid and the assessee succeeded. Case-Laws VAT and Sales Tax Fri, 06 Jan 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155804