https://www.taxtmi.com/caselaws?id=164903 Reassessment notice under Section 21 of the U.P. Trade Tax Act was upheld where post-assessment survey material and seized books revealed undisclosed purchases of diesel from outside Uttar Pradesh and its supply to transporters against price. The court treated that material as sufficient to form the belief that turnover had escaped assessment, because this aspect had not been examined in the original assessment. The challenge failed as the proceeding was not based on a mere change of opinion, and the approval to initiate reassessment was valid. en-us Fri, 27 Aug 2010 00:00:00 +0530 Fri, 26 Sep 2014 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164903 Reassessment notice under Section 21 of the U.P. Trade Tax Act was upheld where post-assessment survey material and seized books revealed undisclosed purchases of diesel from outside Uttar Pradesh and its supply to transporters against price. The court treated that material as sufficient to form the belief that turnover had escaped assessment, because this aspect had not been examined in the original assessment. The challenge failed as the proceeding was not based on a mere change of opinion, and the approval to initiate reassessment was valid. Case-Laws VAT and Sales Tax Fri, 27 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164903