https://www.taxtmi.com/caselaws?id=162234 Reassessment under section 21 of the U.P. Sales Tax Act was held invalid where initiation was not supported by relevant material existing at the time of notice; later-collected material could not cure the defect, and mere suspicion was insufficient to found jurisdiction. The levy on the disputed turnover was also unsustainable because, after exemption was denied on the basis of allegedly fake sellers, the revenue had to prove that the assessee was the importer where tax was chargeable at the point of manufacture or import. The reassessment was quashed and the revision allowed. en-us Wed, 03 Dec 2003 00:00:00 +0530 Fri, 21 Feb 2014 12:44:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162234 Reassessment under section 21 of the U.P. Sales Tax Act was held invalid where initiation was not supported by relevant material existing at the time of notice; later-collected material could not cure the defect, and mere suspicion was insufficient to found jurisdiction. The levy on the disputed turnover was also unsustainable because, after exemption was denied on the basis of allegedly fake sellers, the revenue had to prove that the assessee was the importer where tax was chargeable at the point of manufacture or import. The reassessment was quashed and the revision allowed. Case-Laws VAT and Sales Tax Wed, 03 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162234