https://www.taxtmi.com/caselaws?id=158163 Reassessment under section 21 of the U.P. Sales Tax Act, 1949 requires the authority to identify escaped turnover on relevant material; a bare allegation that tax was assessed at a lower rate is insufficient and does not confer jurisdiction. Here, the notice did not disclose any escaped turnover, and the attempt to justify reopening was inconsistent with the existing assessment position on dry cell batteries. The notice was therefore held illegal and without jurisdiction, and the reassessment proceeding was quashed with costs. en-us Mon, 07 Nov 1994 00:00:00 +0530 Thu, 17 Oct 2013 16:27:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158163 Reassessment under section 21 of the U.P. Sales Tax Act, 1949 requires the authority to identify escaped turnover on relevant material; a bare allegation that tax was assessed at a lower rate is insufficient and does not confer jurisdiction. Here, the notice did not disclose any escaped turnover, and the attempt to justify reopening was inconsistent with the existing assessment position on dry cell batteries. The notice was therefore held illegal and without jurisdiction, and the reassessment proceeding was quashed with costs. Case-Laws VAT and Sales Tax Mon, 07 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158163