https://www.taxtmi.com/caselaws?id=161615 Delay in challenging the reopening order was condoned because the assessee had pursued the reassessment and appellate proceedings and showed sufficient cause for not approaching earlier. Reopening of a deemed assessment under the sales tax law was held invalid because the authority relied only on non-payment of turnover tax, whereas the statute required satisfaction of concealment of sales or incorrect turnover particulars. The reopening order was treated as independent and not merged with the reassessment or appellate orders, so the invalid reopening could not support those later orders. The Tribunal's order was set aside and the consequential tax orders were quashed. en-us Wed, 17 Jul 2002 00:00:00 +0530 Sat, 01 Feb 2014 17:46:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161615 Delay in challenging the reopening order was condoned because the assessee had pursued the reassessment and appellate proceedings and showed sufficient cause for not approaching earlier. Reopening of a deemed assessment under the sales tax law was held invalid because the authority relied only on non-payment of turnover tax, whereas the statute required satisfaction of concealment of sales or incorrect turnover particulars. The reopening order was treated as independent and not merged with the reassessment or appellate orders, so the invalid reopening could not support those later orders. The Tribunal's order was set aside and the consequential tax orders were quashed. Case-Laws VAT and Sales Tax Wed, 17 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161615