https://www.taxtmi.com/caselaws?id=174700 Reassessment notices under the sales tax law were upheld because the original assessment had not examined the turnover of peas, and the item was treated as escaped turnover rather than a mere change of opinion. The exemption for cereals and pulses under the relevant notification applied only to the statutory definitions in the Central Sales Tax Act, and peas or matar did not fall within those definitions. Once the audit report highlighted the omission, the assessing authority had reason to believe that part of the turnover had escaped assessment and could reopen proceedings under the U. P. Sales Tax Act. en-us Sun, 05 May 1996 00:00:00 +0530 Thu, 15 Oct 2015 11:44:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174700 Reassessment notices under the sales tax law were upheld because the original assessment had not examined the turnover of peas, and the item was treated as escaped turnover rather than a mere change of opinion. The exemption for cereals and pulses under the relevant notification applied only to the statutory definitions in the Central Sales Tax Act, and peas or matar did not fall within those definitions. Once the audit report highlighted the omission, the assessing authority had reason to believe that part of the turnover had escaped assessment and could reopen proceedings under the U. P. Sales Tax Act. Case-Laws VAT and Sales Tax Sun, 05 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174700