https://www.taxtmi.com/caselaws?id=156602 Review of completed sales tax assessments was impermissible where the alleged basis for reopening, a notification enhancing tax rate, was already known when the original assessments were made. The material in the affidavits did not disclose any newly discovered ground or any reason unknown to the assessing authority at the time of assessment, so the power of review under section 12(2) of the West Bengal Sales Tax Act, 1954 could not be used to reopen concluded assessments. The Tribunal therefore found it unnecessary to decide whether stoneware crockery fell within the earlier notification, and the review notices were quashed. en-us Wed, 29 Apr 1992 00:00:00 +0530 Mon, 23 Sep 2013 10:06:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156602 Review of completed sales tax assessments was impermissible where the alleged basis for reopening, a notification enhancing tax rate, was already known when the original assessments were made. The material in the affidavits did not disclose any newly discovered ground or any reason unknown to the assessing authority at the time of assessment, so the power of review under section 12(2) of the West Bengal Sales Tax Act, 1954 could not be used to reopen concluded assessments. The Tribunal therefore found it unnecessary to decide whether stoneware crockery fell within the earlier notification, and the review notices were quashed. Case-Laws VAT and Sales Tax Wed, 29 Apr 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156602