https://www.taxtmi.com/caselaws?id=164352 Reassessment under the U.P. Trade Tax Act was held valid where the original assessment was a non-speaking summary order and the dealer's reply and supporting material had not been considered on merits. In that situation, the issue of the sale nature of bone meal remained unexamined, so the reopening was based on non-application of mind rather than a mere change of opinion. Reassessment is permissible when relevant material on record was not dealt with in the original assessment, and it is not barred where the earlier order did not reflect reasoned consideration of the dispute. en-us Thu, 03 Jul 2008 00:00:00 +0530 Fri, 05 Dec 2014 09:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164352 Reassessment under the U.P. Trade Tax Act was held valid where the original assessment was a non-speaking summary order and the dealer's reply and supporting material had not been considered on merits. In that situation, the issue of the sale nature of bone meal remained unexamined, so the reopening was based on non-application of mind rather than a mere change of opinion. Reassessment is permissible when relevant material on record was not dealt with in the original assessment, and it is not barred where the earlier order did not reflect reasoned consideration of the dispute. Case-Laws VAT and Sales Tax Thu, 03 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164352