https://www.taxtmi.com/caselaws?id=160569 Jurisdiction to reopen escaped turnover under section 21 of the U.P. Sales Tax Act, 1948 depended on an earlier assessment order having been passed by the same Sales Tax Officer. Where the Gorakhpur officer had only initiated proceedings under section 7(3) and closed the file without making any assessment, Explanation II to section 21(1) did not confer reassessment power on him. As the assessee's territorial jurisdiction for the relevant year had shifted to Varanasi, the Gorakhpur reassessment was without jurisdiction and could not stand. en-us Fri, 25 Aug 2000 00:00:00 +0530 Fri, 20 Dec 2013 14:21:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160569 Jurisdiction to reopen escaped turnover under section 21 of the U.P. Sales Tax Act, 1948 depended on an earlier assessment order having been passed by the same Sales Tax Officer. Where the Gorakhpur officer had only initiated proceedings under section 7(3) and closed the file without making any assessment, Explanation II to section 21(1) did not confer reassessment power on him. As the assessee's territorial jurisdiction for the relevant year had shifted to Varanasi, the Gorakhpur reassessment was without jurisdiction and could not stand. Case-Laws VAT and Sales Tax Fri, 25 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160569