https://www.taxtmi.com/caselaws?id=183754 Reopening under Section 21(2) of the U.P. Trade Tax Act, 1948 requires a reasoned approval order; a mechanical sanction that merely states a conclusion, without dealing with the dealer's objections, is invalid and cannot sustain reassessment proceedings. A non-speaking dismissal of a special leave petition does not amount to a decision on the merits, does not create res judicata, and does not result in merger of the underlying judgment. Accordingly, such dismissal cannot be treated as binding support for reopening on the ground that the commodity was not a drug, and the reassessment notices based on the invalid sanction could not stand. en-us Fri, 06 Jul 2007 00:00:00 +0530 Wed, 01 Nov 2017 11:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183754 Reopening under Section 21(2) of the U.P. Trade Tax Act, 1948 requires a reasoned approval order; a mechanical sanction that merely states a conclusion, without dealing with the dealer's objections, is invalid and cannot sustain reassessment proceedings. A non-speaking dismissal of a special leave petition does not amount to a decision on the merits, does not create res judicata, and does not result in merger of the underlying judgment. Accordingly, such dismissal cannot be treated as binding support for reopening on the ground that the commodity was not a drug, and the reassessment notices based on the invalid sanction could not stand. Case-Laws VAT and Sales Tax Fri, 06 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183754