https://www.taxtmi.com/caselaws?id=250972 Reassessment under Section 21 of the U.P. Trade Tax Act was upheld for the earlier assessment years because the original assessments contained no finding on whether enzyme was a chemical item, so reopening was not a mere change of opinion and the sanctioning authority could act on existing material. For assessment year 2006-07, reopening was held impermissible because the original assessment had already been set aside in appeal and remanded for fresh assessment, leaving no operative assessment order capable of being reopened. The notice and sanction for that year were therefore quashed, while the reassessment for the earlier years was sustained. en-us Mon, 04 Aug 2014 00:00:00 +0530 Sat, 19 Sep 2015 15:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250972 Reassessment under Section 21 of the U.P. Trade Tax Act was upheld for the earlier assessment years because the original assessments contained no finding on whether enzyme was a chemical item, so reopening was not a mere change of opinion and the sanctioning authority could act on existing material. For assessment year 2006-07, reopening was held impermissible because the original assessment had already been set aside in appeal and remanded for fresh assessment, leaving no operative assessment order capable of being reopened. The notice and sanction for that year were therefore quashed, while the reassessment for the earlier years was sustained. Case-Laws VAT and Sales Tax Mon, 04 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250972