https://www.taxtmi.com/caselaws?id=164538 A sanction for reassessment under section 21(2) of the U.P. Trade Tax Act is invalid unless the authority applies its mind to the notice, the dealer's reply, and the decisive objection raised in defence. Where the dealer specifically asserted that it was neither manufacturer nor importer and therefore not liable at the taxable point, the approval could not be granted mechanically without addressing that core contention and the supporting material. If the documents relied on were not confronted to the dealer for explanation, the reopening approval is unsustainable and the reassessment based on it cannot stand. en-us Tue, 03 Nov 2009 00:00:00 +0530 Tue, 28 Oct 2014 11:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164538 A sanction for reassessment under section 21(2) of the U.P. Trade Tax Act is invalid unless the authority applies its mind to the notice, the dealer's reply, and the decisive objection raised in defence. Where the dealer specifically asserted that it was neither manufacturer nor importer and therefore not liable at the taxable point, the approval could not be granted mechanically without addressing that core contention and the supporting material. If the documents relied on were not confronted to the dealer for explanation, the reopening approval is unsustainable and the reassessment based on it cannot stand. Case-Laws VAT and Sales Tax Tue, 03 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164538