https://www.taxtmi.com/caselaws?id=156183 Reassessment under section 21(1) of the U.P. Sales Tax Act required the assessing authority to form its own reason to believe, based on relevant record or material, that turnover had escaped assessment. A mere letter from another sales tax officer, without independent scrutiny of the record, was insufficient to confer jurisdiction or satisfy the statutory precondition for notice. The reassessment notice and proceedings were therefore invalid and were quashed in favour of the assessee. en-us Thu, 15 Mar 1990 00:00:00 +0530 Mon, 16 Sep 2013 12:02:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156183 Reassessment under section 21(1) of the U.P. Sales Tax Act required the assessing authority to form its own reason to believe, based on relevant record or material, that turnover had escaped assessment. A mere letter from another sales tax officer, without independent scrutiny of the record, was insufficient to confer jurisdiction or satisfy the statutory precondition for notice. The reassessment notice and proceedings were therefore invalid and were quashed in favour of the assessee. Case-Laws VAT and Sales Tax Thu, 15 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156183