https://www.taxtmi.com/caselaws?id=173872 Reassessment under section 21 of the U.P. Sales Tax Act was impermissible where the survey report was already part of the original assessment record and had not been totally ignored. The assessing authority could not reopen the assessment merely because it later took a different view of the same material, as a mere change of opinion did not satisfy the statutory basis for reopening. The reopening was therefore without jurisdiction. en-us Wed, 27 Mar 1974 00:00:00 +0530 Thu, 24 Sep 2015 10:23:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173872 Reassessment under section 21 of the U.P. Sales Tax Act was impermissible where the survey report was already part of the original assessment record and had not been totally ignored. The assessing authority could not reopen the assessment merely because it later took a different view of the same material, as a mere change of opinion did not satisfy the statutory basis for reopening. The reopening was therefore without jurisdiction. Case-Laws VAT and Sales Tax Wed, 27 Mar 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173872