https://www.taxtmi.com/caselaws?id=247377 Reassessment under the U.P. Trade Tax Act cannot rest on a mere change of opinion where the original assessment had already applied a 5% tax rate to the same goods and the identical issue had been examined earlier between the parties. The reasons for reopening were no different from the earlier view already taken, and no fresh material showing escaped assessment was identified. In these circumstances, the notices and authorisation for reassessment were unsustainable and were set aside, with the reassessment proceedings quashed in favour of the assessee. en-us Thu, 23 Aug 2012 00:00:00 +0530 Fri, 09 May 2014 10:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247377 Reassessment under the U.P. Trade Tax Act cannot rest on a mere change of opinion where the original assessment had already applied a 5% tax rate to the same goods and the identical issue had been examined earlier between the parties. The reasons for reopening were no different from the earlier view already taken, and no fresh material showing escaped assessment was identified. In these circumstances, the notices and authorisation for reassessment were unsustainable and were set aside, with the reassessment proceedings quashed in favour of the assessee. Case-Laws VAT and Sales Tax Thu, 23 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247377