https://www.taxtmi.com/caselaws?id=164175 Section 3AB of the U.P. Trade Tax Act did not apply where the price of country liquor and the price of bottles or poly pouches were separately charged, because the exemption was confined to composite pricing of goods and packing material. Reassessment under section 21 required a rational basis for escaped assessment and could not rest on a mere change of opinion. On the earlier assessment years, the reopening was invalid because the issue had already been examined in the original assessments; for the later years, where no prior opinion had been formed, the notices were sustained. en-us Tue, 27 Apr 2010 00:00:00 +0530 Fri, 10 Oct 2014 14:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164175 Section 3AB of the U.P. Trade Tax Act did not apply where the price of country liquor and the price of bottles or poly pouches were separately charged, because the exemption was confined to composite pricing of goods and packing material. Reassessment under section 21 required a rational basis for escaped assessment and could not rest on a mere change of opinion. On the earlier assessment years, the reopening was invalid because the issue had already been examined in the original assessments; for the later years, where no prior opinion had been formed, the notices were sustained. Case-Laws VAT and Sales Tax Tue, 27 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164175