https://www.taxtmi.com/caselaws?id=161806 Section 30 of the Rajasthan Sales Tax Act, 1994 was interpreted broadly to cover tax that has escaped assessment, including cases where exemption was allegedly wrongly granted or the earlier view is revisited on the same material. The Court held that a reassessment notice based on survey findings and alleged escapement could not be invalidated merely as a change of opinion. It also held that mens rea is not required in fiscal proceedings, departmental inconsistency did not create res judicata, and the Anti-evasion Wing was competent to proceed once escapement was noticed. The writ challenge was rejected and the notice was treated as valid and within jurisdiction. en-us Wed, 24 Jul 2002 00:00:00 +0530 Thu, 06 Feb 2014 17:51:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161806 Section 30 of the Rajasthan Sales Tax Act, 1994 was interpreted broadly to cover tax that has escaped assessment, including cases where exemption was allegedly wrongly granted or the earlier view is revisited on the same material. The Court held that a reassessment notice based on survey findings and alleged escapement could not be invalidated merely as a change of opinion. It also held that mens rea is not required in fiscal proceedings, departmental inconsistency did not create res judicata, and the Anti-evasion Wing was competent to proceed once escapement was noticed. The writ challenge was rejected and the notice was treated as valid and within jurisdiction. Case-Laws VAT and Sales Tax Wed, 24 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161806