https://www.taxtmi.com/caselaws?id=332991 Reassessment under Section 29(7) of the U.P. VAT Act was impermissible where the original assessment had already considered the relevant material and the reopening was based on a different view of the same facts. The refund issue had been examined earlier on material already before the assessing authority, so a later attempt to revisit it on a new interpretation amounted to a change of opinion. The impugned notice and approval were therefore not sustainable. en-us Mon, 12 Sep 2016 00:00:00 +0530 Wed, 21 Mar 2018 12:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332991 Reassessment under Section 29(7) of the U.P. VAT Act was impermissible where the original assessment had already considered the relevant material and the reopening was based on a different view of the same facts. The refund issue had been examined earlier on material already before the assessing authority, so a later attempt to revisit it on a new interpretation amounted to a change of opinion. The impugned notice and approval were therefore not sustainable. Case-Laws VAT and Sales Tax Mon, 12 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332991