https://www.taxtmi.com/caselaws?id=189250 Reassessment based on the premise that tractor batteries were an unclassified item was invalid because a battery fitted in a tractor falls within the broad expression parts, accessories and attachments of tractors of all kinds. The later notification dealing with motor vehicles other than tractors did not justify the inference that tractor batteries had escaped assessment, and the circular repeated that mistaken premise. The Court held that the belief for reopening lacked relevant material, was based on non-application of mind, and had no rational nexus with escaped assessment. The reassessment notice, permission to reopen, and the circular were quashed. en-us Fri, 18 Jul 2014 00:00:00 +0530 Tue, 03 Jan 2017 09:47:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189250 Reassessment based on the premise that tractor batteries were an unclassified item was invalid because a battery fitted in a tractor falls within the broad expression parts, accessories and attachments of tractors of all kinds. The later notification dealing with motor vehicles other than tractors did not justify the inference that tractor batteries had escaped assessment, and the circular repeated that mistaken premise. The Court held that the belief for reopening lacked relevant material, was based on non-application of mind, and had no rational nexus with escaped assessment. The reassessment notice, permission to reopen, and the circular were quashed. Case-Laws VAT and Sales Tax Fri, 18 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189250