https://www.taxtmi.com/caselaws?id=161030 Reopening of assessment beyond the ordinary five-year period was held invalid because the assessing authority lacked objectively supportable reasons to believe that the dealer had concealed sales or knowingly furnished inaccurate returns. The recorded basis was only a later scrutiny of the same documents already on file, showing at most a change of opinion that a deduction for high seas sales had been wrongly allowed. As the earlier Central Sales Tax assessment had attained finality, the statutory conditions for reopening under section 35(1)(b) were not met. The impugned notice was quashed and the assessee succeeded. en-us Wed, 09 Jan 2002 00:00:00 +0530 Mon, 30 Dec 2013 14:27:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161030 Reopening of assessment beyond the ordinary five-year period was held invalid because the assessing authority lacked objectively supportable reasons to believe that the dealer had concealed sales or knowingly furnished inaccurate returns. The recorded basis was only a later scrutiny of the same documents already on file, showing at most a change of opinion that a deduction for high seas sales had been wrongly allowed. As the earlier Central Sales Tax assessment had attained finality, the statutory conditions for reopening under section 35(1)(b) were not met. The impugned notice was quashed and the assessee succeeded. Case-Laws VAT and Sales Tax Wed, 09 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161030