https://www.taxtmi.com/caselaws?id=169078 Reassessment under section 21(2) of the U.P. Trade Tax Act was not barred by change of opinion because the assessing authority had not formed any prior view on whether DVD and VCD players fell under entry 75(i)(a) at 12% or the residual entry 75(ii) at 8%. The original assessment was treated as acceptance of the return, not a conscious determination on classification. The Commissioner's order under section 35, though not conclusive against the assessee, could supply material for reopening. The reassessment notice was therefore valid, while the assessee remained free to contest the higher rate in reassessment on the basis of technical and classification evidence. en-us Tue, 26 Nov 2013 00:00:00 +0530 Mon, 06 Apr 2015 21:15:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169078 Reassessment under section 21(2) of the U.P. Trade Tax Act was not barred by change of opinion because the assessing authority had not formed any prior view on whether DVD and VCD players fell under entry 75(i)(a) at 12% or the residual entry 75(ii) at 8%. The original assessment was treated as acceptance of the return, not a conscious determination on classification. The Commissioner's order under section 35, though not conclusive against the assessee, could supply material for reopening. The reassessment notice was therefore valid, while the assessee remained free to contest the higher rate in reassessment on the basis of technical and classification evidence. Case-Laws VAT and Sales Tax Tue, 26 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169078