https://www.taxtmi.com/caselaws?id=233980 Approval under the proviso to Section 21(2) of the U.P. Trade Tax Act was required to show brief reasons and application of mind, but not a detailed adjudication on the merits. On the material placed, the authority could reasonably believe that turnover had escaped assessment, while factual objections about the survey and the nature of mushroom sales remained open for the reassessment stage before the Assessing Authority. The text also notes that mushroom was treated as outside the category of fresh fruits and green vegetables. The challenge to the sanction order was therefore found to disclose no illegality or absence of application of mind, and the sanction for reassessment was upheld. en-us Fri, 03 May 2013 00:00:00 +0530 Sat, 05 Jul 2014 15:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233980 Approval under the proviso to Section 21(2) of the U.P. Trade Tax Act was required to show brief reasons and application of mind, but not a detailed adjudication on the merits. On the material placed, the authority could reasonably believe that turnover had escaped assessment, while factual objections about the survey and the nature of mushroom sales remained open for the reassessment stage before the Assessing Authority. The text also notes that mushroom was treated as outside the category of fresh fruits and green vegetables. The challenge to the sanction order was therefore found to disclose no illegality or absence of application of mind, and the sanction for reassessment was upheld. Case-Laws VAT and Sales Tax Fri, 03 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233980