https://www.taxtmi.com/caselaws?id=165024 Approval for reassessment under the proviso to section 21(2) of the U.P. Trade Tax Act need not contain elaborate separate reasons if the approving authority applies its mind to the assessing authority's proposal; it is not required to act as an adjudicating authority, and mechanical approval alone is impermissible. Reassessment under section 21 cannot be sustained where it merely revisits an issue already examined in the original assessment, but reopening is not barred where the issue was not earlier considered. The text also states that section 3AB applies only where liquor and packing material are charged at a composite price, and does not extend to separately priced packing material. en-us Fri, 27 Aug 2010 00:00:00 +0530 Fri, 26 Sep 2014 10:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165024 Approval for reassessment under the proviso to section 21(2) of the U.P. Trade Tax Act need not contain elaborate separate reasons if the approving authority applies its mind to the assessing authority's proposal; it is not required to act as an adjudicating authority, and mechanical approval alone is impermissible. Reassessment under section 21 cannot be sustained where it merely revisits an issue already examined in the original assessment, but reopening is not barred where the issue was not earlier considered. The text also states that section 3AB applies only where liquor and packing material are charged at a composite price, and does not extend to separately priced packing material. Case-Laws VAT and Sales Tax Fri, 27 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165024