https://www.taxtmi.com/caselaws?id=336452 Reassessment under Section 31 of the Bihar Value Added Tax Act cannot rest on a mere later judicial ruling alone; the prescribed authority must have reasonable grounds based on fresh material, and reopening on a pure change of opinion is impermissible. On that basis, proceedings founded only on the Supreme Court's later view on mobile phone chargers were quashed where assessment or reassessment had already been completed. In the remaining matters, disputed questions on liability and classification made the statutory appellate remedy more appropriate, so writ interference was declined and the petitioners were relegated to the appeal mechanism. en-us Wed, 14 Dec 2016 00:00:00 +0530 Thu, 22 Dec 2016 07:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336452 Reassessment under Section 31 of the Bihar Value Added Tax Act cannot rest on a mere later judicial ruling alone; the prescribed authority must have reasonable grounds based on fresh material, and reopening on a pure change of opinion is impermissible. On that basis, proceedings founded only on the Supreme Court's later view on mobile phone chargers were quashed where assessment or reassessment had already been completed. In the remaining matters, disputed questions on liability and classification made the statutory appellate remedy more appropriate, so writ interference was declined and the petitioners were relegated to the appeal mechanism. Case-Laws VAT and Sales Tax Wed, 14 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336452