https://www.taxtmi.com/caselaws?id=337120 Reassessment based on fresh survey material was treated as valid where new facts showed a discrepancy in the sales treatment, so it was not a mere change of opinion. The disputed turnover was sustained as inter-State sale taxable at the prescribed rate because the assessee failed to produce acceptable evidence that the goods were sales-tax-paid goods sold otherwise. Penalty in reassessment was deleted, as the original assessment had already scrutinised the books and the dispute arose only from disallowance of the assessee's claim without independent concealment. en-us Wed, 23 Nov 2016 00:00:00 +0530 Wed, 04 Jan 2017 08:53:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337120 Reassessment based on fresh survey material was treated as valid where new facts showed a discrepancy in the sales treatment, so it was not a mere change of opinion. The disputed turnover was sustained as inter-State sale taxable at the prescribed rate because the assessee failed to produce acceptable evidence that the goods were sales-tax-paid goods sold otherwise. Penalty in reassessment was deleted, as the original assessment had already scrutinised the books and the dispute arose only from disallowance of the assessee's claim without independent concealment. Case-Laws VAT and Sales Tax Wed, 23 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337120