https://www.taxtmi.com/caselaws?id=165324 Reassessment under section 21 of the U.P. Trade Tax Act, 1948 is not valid where the assessing authority has already examined the same survey material in the original assessment, considered the dealer's explanation, and consciously accepted the turnover and exemption claim. The reopening power applies only when there is reason to believe that turnover has escaped assessment, been under-assessed, or an exemption was wrongly allowed. On the facts stated, no fresh material was shown and the reassessment was founded only on a change of opinion, so the notices were liable to be quashed. en-us Mon, 06 Dec 2010 00:00:00 +0530 Thu, 18 Sep 2014 19:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165324 Reassessment under section 21 of the U.P. Trade Tax Act, 1948 is not valid where the assessing authority has already examined the same survey material in the original assessment, considered the dealer's explanation, and consciously accepted the turnover and exemption claim. The reopening power applies only when there is reason to believe that turnover has escaped assessment, been under-assessed, or an exemption was wrongly allowed. On the facts stated, no fresh material was shown and the reassessment was founded only on a change of opinion, so the notices were liable to be quashed. Case-Laws VAT and Sales Tax Mon, 06 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165324