https://www.taxtmi.com/caselaws?id=166454 Reassessment under section 21(6) of the Andhra Pradesh Value Added Tax Act, 2005 cannot be sustained where it is based only on re-examination of the same records used in the original assessment. The provision was treated as analogous to reassessment powers under sales tax law and section 147 of the Income-tax Act, 1961, so the decisive requirement is fresh material dehors the record, not mere second thoughts or lack of diligence. The availability of revisional power under section 32 was noted as a separate safeguard against erroneous assessment. On that basis, reassessment on the same material was held unsustainable and the impugned reassessment was quashed. en-us Wed, 24 Aug 2011 00:00:00 +0530 Fri, 26 Sep 2014 09:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166454 Reassessment under section 21(6) of the Andhra Pradesh Value Added Tax Act, 2005 cannot be sustained where it is based only on re-examination of the same records used in the original assessment. The provision was treated as analogous to reassessment powers under sales tax law and section 147 of the Income-tax Act, 1961, so the decisive requirement is fresh material dehors the record, not mere second thoughts or lack of diligence. The availability of revisional power under section 32 was noted as a separate safeguard against erroneous assessment. On that basis, reassessment on the same material was held unsustainable and the impugned reassessment was quashed. Case-Laws VAT and Sales Tax Wed, 24 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166454