https://www.taxtmi.com/caselaws?id=164832 An assessment accepted under section 6A of the Central Sales Tax Act, 1956, cannot be reopened under section 16 of the Tamil Nadu General Sales Tax Act, 1959, merely because the authorities later take a fresh view of the same material. Reassessment is permissible only where the earlier acceptance is shown to be vitiated by fraud, collusion, misrepresentation, suppression of material facts, false particulars, or another jurisdictional defect. As no such adverse finding was recorded, the reassessment on the disputed turnover could not stand. Tax and penalty attributable to that turnover were therefore set aside, while the remaining assessment was left undisturbed. en-us Wed, 16 Dec 2009 00:00:00 +0530 Sat, 03 May 2014 18:25:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164832 An assessment accepted under section 6A of the Central Sales Tax Act, 1956, cannot be reopened under section 16 of the Tamil Nadu General Sales Tax Act, 1959, merely because the authorities later take a fresh view of the same material. Reassessment is permissible only where the earlier acceptance is shown to be vitiated by fraud, collusion, misrepresentation, suppression of material facts, false particulars, or another jurisdictional defect. As no such adverse finding was recorded, the reassessment on the disputed turnover could not stand. Tax and penalty attributable to that turnover were therefore set aside, while the remaining assessment was left undisturbed. Case-Laws VAT and Sales Tax Wed, 16 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164832