https://www.taxtmi.com/caselaws?id=160465 Reassessment under the Rajasthan Sales Tax Act cannot be founded on a mere change of opinion on the same material; it requires fresh material or a relevant omission, and a reopening notice issued beyond the amended limitation period is invalid. The text also states that State deeming provisions cannot be used to tax goods involved in works contracts where the transactions are in the course of inter-State trade and commerce or otherwise constitutionally protected, because State law cannot enlarge its taxing field beyond constitutional limits. Penalty proceedings likewise cannot be initiated at the threshold of reassessment, as penalty depends on findings reached in assessment and not on a reopening notice alone. en-us Mon, 19 Feb 2001 00:00:00 +0530 Wed, 18 Dec 2013 16:38:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160465 Reassessment under the Rajasthan Sales Tax Act cannot be founded on a mere change of opinion on the same material; it requires fresh material or a relevant omission, and a reopening notice issued beyond the amended limitation period is invalid. The text also states that State deeming provisions cannot be used to tax goods involved in works contracts where the transactions are in the course of inter-State trade and commerce or otherwise constitutionally protected, because State law cannot enlarge its taxing field beyond constitutional limits. Penalty proceedings likewise cannot be initiated at the threshold of reassessment, as penalty depends on findings reached in assessment and not on a reopening notice alone. Case-Laws VAT and Sales Tax Mon, 19 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160465