https://www.taxtmi.com/caselaws?id=159112 A notice reopening assessment under section 21 of the U.P. Trade Tax Act was held unsustainable where the selling dealer had already disclosed turnover and completed assessment on the basis of forms furnished by purchasing dealers. The court noted that the seller's duty was limited to verifying the declaration and the goods covered by the eligibility certificate; it was not required to examine whether the certificate had been correctly issued or whether the purchaser was entitled to full exemption or only a concessional rate. Any defect in the eligibility certificate, or misuse by the purchaser, had to be pursued against the certificate-holder or issuing authority, not by reopening the seller's concluded assessment. A mere change of view on the same facts did not justify reassessment, and the notice was quashed. en-us Wed, 29 Jan 1997 00:00:00 +0530 Fri, 15 Nov 2013 17:30:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159112 A notice reopening assessment under section 21 of the U.P. Trade Tax Act was held unsustainable where the selling dealer had already disclosed turnover and completed assessment on the basis of forms furnished by purchasing dealers. The court noted that the seller's duty was limited to verifying the declaration and the goods covered by the eligibility certificate; it was not required to examine whether the certificate had been correctly issued or whether the purchaser was entitled to full exemption or only a concessional rate. Any defect in the eligibility certificate, or misuse by the purchaser, had to be pursued against the certificate-holder or issuing authority, not by reopening the seller's concluded assessment. A mere change of view on the same facts did not justify reassessment, and the notice was quashed. Case-Laws VAT and Sales Tax Wed, 29 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159112