https://www.taxtmi.com/caselaws?id=262941 Reassessment was upheld where the competent authority formed reasons to believe that the original assessment had applied an incorrect tax rate; the reopening was not invalid merely because it differed from the earlier view, and it was not treated as a mere change of opinion. On classification, shampoo sold for washing hair was held outside the 8% entry for washing soaps and materials used for washing purposes. The Court applied the rule that, for a Uttar Pradesh taxing notification, the Hindi version prevails over a conflicting English version, and on that basis sustained the higher-rate classification. The writ petition therefore failed. en-us Mon, 10 Aug 2015 00:00:00 +0530 Sat, 22 Aug 2015 11:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262941 Reassessment was upheld where the competent authority formed reasons to believe that the original assessment had applied an incorrect tax rate; the reopening was not invalid merely because it differed from the earlier view, and it was not treated as a mere change of opinion. On classification, shampoo sold for washing hair was held outside the 8% entry for washing soaps and materials used for washing purposes. The Court applied the rule that, for a Uttar Pradesh taxing notification, the Hindi version prevails over a conflicting English version, and on that basis sustained the higher-rate classification. The writ petition therefore failed. Case-Laws VAT and Sales Tax Mon, 10 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262941