https://www.taxtmi.com/caselaws?id=157137 Reassessment under rule 10 of the Central Sales Tax (Orissa) Rules, 1957 and section 12(8) of the Orissa Sales Tax Act, 1947 requires the assessing officer to form an independent prima facie belief that turnover has escaped assessment, and that basis must be available for scrutiny. Where the dealer seeks the reasons and materials for reopening, those materials cannot be withheld before they are used against him. The ex parte assessment orders were therefore quashed as procedurally unfair, and the matter was remitted for fresh proceedings with disclosure of the reopening basis and opportunity to object. en-us Mon, 25 Jan 1993 00:00:00 +0530 Mon, 30 Sep 2013 16:17:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157137 Reassessment under rule 10 of the Central Sales Tax (Orissa) Rules, 1957 and section 12(8) of the Orissa Sales Tax Act, 1947 requires the assessing officer to form an independent prima facie belief that turnover has escaped assessment, and that basis must be available for scrutiny. Where the dealer seeks the reasons and materials for reopening, those materials cannot be withheld before they are used against him. The ex parte assessment orders were therefore quashed as procedurally unfair, and the matter was remitted for fresh proceedings with disclosure of the reopening basis and opportunity to object. Case-Laws VAT and Sales Tax Mon, 25 Jan 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157137