https://www.taxtmi.com/caselaws?id=158209 Under section 19 of the Kerala General Sales Tax Act, 1963, a prior Bench decision treated a mere change of opinion on the same material as sufficient to reopen an assessment, so the absence of fresh information did not by itself make the reassessment unsustainable. The Tribunal's contrary view, that reopening was impermissible without fresh material, was inconsistent with those binding decisions and was erroneous in law. The order was therefore set aside and the matter remitted to the Tribunal for fresh disposal. en-us Wed, 02 Jun 1993 00:00:00 +0530 Fri, 18 Oct 2013 12:14:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158209 Under section 19 of the Kerala General Sales Tax Act, 1963, a prior Bench decision treated a mere change of opinion on the same material as sufficient to reopen an assessment, so the absence of fresh information did not by itself make the reassessment unsustainable. The Tribunal's contrary view, that reopening was impermissible without fresh material, was inconsistent with those binding decisions and was erroneous in law. The order was therefore set aside and the matter remitted to the Tribunal for fresh disposal. Case-Laws VAT and Sales Tax Wed, 02 Jun 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158209