https://www.taxtmi.com/caselaws?id=162881 Reassessment beyond the normal limitation under section 21 required prior Commissioner approval based on recorded satisfaction, and the assessee had to be afforded a fair opportunity before sanction; a notice issued before such approval was without jurisdiction, making the reassessment void. The record also showed that the eligibility certificate under section 4A covered both washing soap and detergent cakes, so exemption could not be denied on detergent cakes. On both grounds, the reassessment was quashed in entirety and the assessee's exemption claim was upheld. en-us Thu, 20 Jul 2006 00:00:00 +0530 Fri, 01 Mar 2024 10:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162881 Reassessment beyond the normal limitation under section 21 required prior Commissioner approval based on recorded satisfaction, and the assessee had to be afforded a fair opportunity before sanction; a notice issued before such approval was without jurisdiction, making the reassessment void. The record also showed that the eligibility certificate under section 4A covered both washing soap and detergent cakes, so exemption could not be denied on detergent cakes. On both grounds, the reassessment was quashed in entirety and the assessee's exemption claim was upheld. Case-Laws VAT and Sales Tax Thu, 20 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162881