https://www.taxtmi.com/caselaws?id=249497 The High Court quashed the permission to reopen assessment for a trader of broken glass for the year 1994-95, as the reasons lacked substance. The court emphasized the distinction between waste product and waste material, placing the burden of proof on the petitioner to show purchases. Relying on previous judgments and notifications, the court found the reasons for reopening insufficient and based on conjecture. Consequently, the assessment reopening was deemed unjustified, leading to the writ petition being allowed and the impugned order quashed. en-us Mon, 29 Apr 2013 00:00:00 +0530 Tue, 15 Jul 2014 09:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249497 The High Court quashed the permission to reopen assessment for a trader of broken glass for the year 1994-95, as the reasons lacked substance. The court emphasized the distinction between waste product and waste material, placing the burden of proof on the petitioner to show purchases. Relying on previous judgments and notifications, the court found the reasons for reopening insufficient and based on conjecture. Consequently, the assessment reopening was deemed unjustified, leading to the writ petition being allowed and the impugned order quashed. Case-Laws VAT and Sales Tax Mon, 29 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249497