https://www.taxtmi.com/caselaws?id=157149 Section 19 of the Kerala General Sales Tax Act, 1963 was treated as wide enough to permit reassessment where turnover had escaped assessment, been under-assessed, assessed at a lower rate, or where a deduction was wrongly made, even if the reassessment is based only on a different view of the same material. Earlier binding decisions of the Kerala High Court and the Supreme Court were followed, while contrary later observations were regarded as obiter and per incuriam for not noticing those authorities. On that basis, a mere change of opinion by the assessing authority did not bar reopening, and the reassessment was upheld as valid. en-us Tue, 01 Jan 1991 00:00:00 +0530 Mon, 30 Sep 2013 17:25:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157149 Section 19 of the Kerala General Sales Tax Act, 1963 was treated as wide enough to permit reassessment where turnover had escaped assessment, been under-assessed, assessed at a lower rate, or where a deduction was wrongly made, even if the reassessment is based only on a different view of the same material. Earlier binding decisions of the Kerala High Court and the Supreme Court were followed, while contrary later observations were regarded as obiter and per incuriam for not noticing those authorities. On that basis, a mere change of opinion by the assessing authority did not bar reopening, and the reassessment was upheld as valid. Case-Laws VAT and Sales Tax Tue, 01 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157149