https://www.taxtmi.com/caselaws?id=172528 Reassessment under Section 21(2) of the U.P. Trade Tax Act was not barred by change of opinion where the original assessment orders contained no finding on whether inverters fell within the entry of electronic goods. In the absence of any prior adjudication on that taxability question, the Assessing Authority was entitled to examine the issue in reassessment on the basis of the product specifications. A commissioner's circular that merely directed authorities to consider the issue did not finally determine taxability or invalidate the reassessment process. The reassessment proceedings, and the related permission order, notice and challenge to the circular, were upheld as valid. en-us Tue, 27 Nov 2012 00:00:00 +0530 Tue, 25 Aug 2015 10:20:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172528 Reassessment under Section 21(2) of the U.P. Trade Tax Act was not barred by change of opinion where the original assessment orders contained no finding on whether inverters fell within the entry of electronic goods. In the absence of any prior adjudication on that taxability question, the Assessing Authority was entitled to examine the issue in reassessment on the basis of the product specifications. A commissioner's circular that merely directed authorities to consider the issue did not finally determine taxability or invalidate the reassessment process. The reassessment proceedings, and the related permission order, notice and challenge to the circular, were upheld as valid. Case-Laws VAT and Sales Tax Tue, 27 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172528