https://www.taxtmi.com/caselaws?id=260451 Reassessment under the Assam Value Added Tax Act was upheld because the revenue relied on the assessee's later statutory declaration in Form 65A, which disclosed higher quantity and value of goods than the original return; that subsequent material was sufficient to support reopening and not a bare allegation of escaped assessment. The writ challenge was also rejected because the reassessment order was appealable and no exceptional ground justified bypassing the statutory appellate remedy, so writ jurisdiction was not exercised. en-us Mon, 09 Mar 2015 00:00:00 +0530 Fri, 12 Jun 2015 06:01:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260451 Reassessment under the Assam Value Added Tax Act was upheld because the revenue relied on the assessee's later statutory declaration in Form 65A, which disclosed higher quantity and value of goods than the original return; that subsequent material was sufficient to support reopening and not a bare allegation of escaped assessment. The writ challenge was also rejected because the reassessment order was appealable and no exceptional ground justified bypassing the statutory appellate remedy, so writ jurisdiction was not exercised. Case-Laws VAT and Sales Tax Mon, 09 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260451