https://www.taxtmi.com/caselaws?id=163653 Reassessment under Section 21 of the U.P. Trade Tax Act, 1948 could not be used to tax freight as turnover where the original assessment had already examined and accepted the dealer's claim that freight paid directly by purchasers to the railway for coal delivery was outside turnover. The later proceeding was based on the same material and amounted only to a reappraisal of an earlier view. A change of opinion on identical facts does not justify reassessment, so the Tribunal's order quashing the reassessment was upheld. en-us Tue, 09 Jan 2007 00:00:00 +0530 Mon, 07 Apr 2014 10:26:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163653 Reassessment under Section 21 of the U.P. Trade Tax Act, 1948 could not be used to tax freight as turnover where the original assessment had already examined and accepted the dealer's claim that freight paid directly by purchasers to the railway for coal delivery was outside turnover. The later proceeding was based on the same material and amounted only to a reappraisal of an earlier view. A change of opinion on identical facts does not justify reassessment, so the Tribunal's order quashing the reassessment was upheld. Case-Laws VAT and Sales Tax Tue, 09 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163653