https://www.taxtmi.com/caselaws?id=235796 Reassessment under Section 21(2) of the U.P. Trade Tax Act was sustained because the Assessing Officer could correct an erroneous earlier adjustment within jurisdiction. Section 15(c) of the Central Sales Tax Act was construed to permit reduction of tax leviable on rice by the tax levied on paddy under the relevant State law, but not to allow adjustment of State purchase tax against central sales tax. The phrase "that law" was treated as referring to the State sales tax law. The challenge based on mere change of opinion was rejected because the proceedings were directed at correcting a legal error, and the reassessment notice remained valid. en-us Wed, 10 Jul 2013 00:00:00 +0530 Tue, 08 Jul 2014 11:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235796 Reassessment under Section 21(2) of the U.P. Trade Tax Act was sustained because the Assessing Officer could correct an erroneous earlier adjustment within jurisdiction. Section 15(c) of the Central Sales Tax Act was construed to permit reduction of tax leviable on rice by the tax levied on paddy under the relevant State law, but not to allow adjustment of State purchase tax against central sales tax. The phrase "that law" was treated as referring to the State sales tax law. The challenge based on mere change of opinion was rejected because the proceedings were directed at correcting a legal error, and the reassessment notice remained valid. Case-Laws VAT and Sales Tax Wed, 10 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235796