https://www.taxtmi.com/caselaws?id=159072 Reassessment under section 14(4) of the Andhra Pradesh General Sales Tax Act, 1957 is permitted only when fresh material, unavailable at the time of the original assessment, later comes to the assessing authority's notice. If the relevant material was already on record and the earlier officer merely failed to notice or properly apply it, that omission does not justify reopening. On the facts described, no new material emerged after the original assessment, so the reassessment was held to be without jurisdiction and was set aside in favour of the assessee. en-us Mon, 01 Jul 1996 00:00:00 +0530 Thu, 14 Nov 2013 16:26:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159072 Reassessment under section 14(4) of the Andhra Pradesh General Sales Tax Act, 1957 is permitted only when fresh material, unavailable at the time of the original assessment, later comes to the assessing authority's notice. If the relevant material was already on record and the earlier officer merely failed to notice or properly apply it, that omission does not justify reopening. On the facts described, no new material emerged after the original assessment, so the reassessment was held to be without jurisdiction and was set aside in favour of the assessee. Case-Laws VAT and Sales Tax Mon, 01 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159072