https://www.taxtmi.com/caselaws?id=163956 Reassessment under section 21 of the U.P. Trade Tax Act was held invalid where it was initiated only on information that coal had been allotted to the assessee, without cogent material showing that the allotment was actually utilised or that any taxable sale, purchase or import had occurred. The record did not contain a recorded reason to believe based on material, which was a necessary precondition for reopening. The assessee's unrebutted affidavit stated that the allotment was not used and that business had closed, shifting the burden to the Department to produce positive evidence. As no such material was produced, the Allahabad HC set aside the Tribunal's order and held the reassessment unsustainable. en-us Fri, 03 Jul 2009 00:00:00 +0530 Thu, 06 Nov 2014 10:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163956 Reassessment under section 21 of the U.P. Trade Tax Act was held invalid where it was initiated only on information that coal had been allotted to the assessee, without cogent material showing that the allotment was actually utilised or that any taxable sale, purchase or import had occurred. The record did not contain a recorded reason to believe based on material, which was a necessary precondition for reopening. The assessee's unrebutted affidavit stated that the allotment was not used and that business had closed, shifting the burden to the Department to produce positive evidence. As no such material was produced, the Allahabad HC set aside the Tribunal's order and held the reassessment unsustainable. Case-Laws VAT and Sales Tax Fri, 03 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163956