https://www.taxtmi.com/caselaws?id=160675 Reassessment under section 12(8) of the Orissa Sales Tax Act could be initiated only on a genuine reason to believe that turnover had escaped assessment or been under-assessed, and within the prescribed five-year period. Where the record showed no supporting material and the notice was issued merely to prevent the assessment from becoming time-barred, the jurisdictional for reopening was not met. The reopening was therefore invalid, and the notice and assessment orders were liable to be quashed in favour of the assessee. en-us Fri, 18 Aug 2000 00:00:00 +0530 Sat, 21 Dec 2013 18:13:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160675 Reassessment under section 12(8) of the Orissa Sales Tax Act could be initiated only on a genuine reason to believe that turnover had escaped assessment or been under-assessed, and within the prescribed five-year period. Where the record showed no supporting material and the notice was issued merely to prevent the assessment from becoming time-barred, the jurisdictional for reopening was not met. The reopening was therefore invalid, and the notice and assessment orders were liable to be quashed in favour of the assessee. Case-Laws VAT and Sales Tax Fri, 18 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160675