https://www.taxtmi.com/caselaws?id=243652 A clarificatory circular stating the correct legal position on adjustment of State tax paid on paddy against central sales tax on rice was held not to interfere with the assessing authority's quasi-judicial function, because it created no new liability and only explained the law. Reassessment notices under Section 21(2) of the U.P. Trade Tax Act were also upheld, as the authority had relevant material to believe that assessment had escaped or been wrongly made and the reopening was not a mere change of opinion. The challenge to the circular and the reopening therefore failed, and the reassessment proceedings were sustained. en-us Mon, 25 Nov 2013 00:00:00 +0530 Tue, 17 Jan 2017 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243652 A clarificatory circular stating the correct legal position on adjustment of State tax paid on paddy against central sales tax on rice was held not to interfere with the assessing authority's quasi-judicial function, because it created no new liability and only explained the law. Reassessment notices under Section 21(2) of the U.P. Trade Tax Act were also upheld, as the authority had relevant material to believe that assessment had escaped or been wrongly made and the reopening was not a mere change of opinion. The challenge to the circular and the reopening therefore failed, and the reassessment proceedings were sustained. Case-Laws VAT and Sales Tax Mon, 25 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243652