https://www.taxtmi.com/caselaws?id=163795 Section 15(c) of the Central Sales Tax Act, 1956 was construed to reduce only the State levy on rice procured from paddy on which State tax had been paid; it did not extend to reduce Central sales tax on inter-State sales of rice. Reassessment under section 21 of the U.P. Trade Tax Act, 1948 required fresh, relevant material forming a bona fide reason to believe that assessment had escaped tax; a mere change of opinion on the same facts, prompted by a circular, was insufficient. On that basis, the reassessment action was quashed while the section 15(c) interpretation was upheld. en-us Thu, 22 May 2008 00:00:00 +0530 Mon, 03 Oct 2016 14:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163795 Section 15(c) of the Central Sales Tax Act, 1956 was construed to reduce only the State levy on rice procured from paddy on which State tax had been paid; it did not extend to reduce Central sales tax on inter-State sales of rice. Reassessment under section 21 of the U.P. Trade Tax Act, 1948 required fresh, relevant material forming a bona fide reason to believe that assessment had escaped tax; a mere change of opinion on the same facts, prompted by a circular, was insufficient. On that basis, the reassessment action was quashed while the section 15(c) interpretation was upheld. Case-Laws VAT and Sales Tax Thu, 22 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163795