https://www.taxtmi.com/caselaws?id=222003 Reassessment was sustained because the escaped turnover had not been examined in the original assessment, so reopening was not barred as a mere change of opinion. The assessee was given notice, reasons, and repeated to produce records, so natural justice was not breached. The Assessing Officer's order showed independent scrutiny and was not passed mechanically on a higher authority's report; the notice-date discrepancy was treated as a clerical error. On merits, the disputed HSD and SKO dispatches were held to be inter-State sales, as the dealer failed to prove a stock transfer. The writ challenge therefore failed. en-us Fri, 16 Mar 2012 00:00:00 +0530 Fri, 22 Aug 2014 14:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=222003 Reassessment was sustained because the escaped turnover had not been examined in the original assessment, so reopening was not barred as a mere change of opinion. The assessee was given notice, reasons, and repeated to produce records, so natural justice was not breached. The Assessing Officer's order showed independent scrutiny and was not passed mechanically on a higher authority's report; the notice-date discrepancy was treated as a clerical error. On merits, the disputed HSD and SKO dispatches were held to be inter-State sales, as the dealer failed to prove a stock transfer. The writ challenge therefore failed. Case-Laws VAT and Sales Tax Fri, 16 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=222003