https://www.taxtmi.com/caselaws?id=163158 Reassessment was upheld because the assessing officer recorded reasons that turnover had escaped assessment and the reopening was not a mere change of opinion; the challenge failed in favour of Revenue. The claimed exemption for sales to OPGC and NTPC under the inter-State subsequent sale rule was not proved, as the record did not establish transfer of title during transit, so the transactions were correctly treated as intra-State sales; Revenue succeeded on classification. Penalty was set aside because the turnover had been disclosed and the dispute concerned the legal character of the sales, without suppression or contumacious conduct; the assessee succeeded on penalty. en-us Thu, 10 Jan 2008 00:00:00 +0530 Wed, 17 Dec 2014 08:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163158 Reassessment was upheld because the assessing officer recorded reasons that turnover had escaped assessment and the reopening was not a mere change of opinion; the challenge failed in favour of Revenue. The claimed exemption for sales to OPGC and NTPC under the inter-State subsequent sale rule was not proved, as the record did not establish transfer of title during transit, so the transactions were correctly treated as intra-State sales; Revenue succeeded on classification. Penalty was set aside because the turnover had been disclosed and the dispute concerned the legal character of the sales, without suppression or contumacious conduct; the assessee succeeded on penalty. Case-Laws VAT and Sales Tax Thu, 10 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163158