https://www.taxtmi.com/caselaws?id=194445 Section 21(1)(a) of the Madhya Pradesh VAT Act, 2002 permits reassessment where a dealer has been under-assessed or has escaped assessment. The Court held that a show cause notice proposing to treat the petitioner's product differently for tax purposes and to reassess on the basis of an allegedly insufficient earlier assessment was within jurisdiction. It declined to decide the merits of the classification dispute or whether the earlier view was correct at the notice stage, found a prima facie basis for reassessment, and allowed the petitioner to file a detailed reply before the authority, which was directed to decide the matter in accordance with law. The challenge to quash the notice was rejected. en-us Wed, 02 Apr 2014 00:00:00 +0530 Fri, 08 Sep 2017 11:00:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194445 Section 21(1)(a) of the Madhya Pradesh VAT Act, 2002 permits reassessment where a dealer has been under-assessed or has escaped assessment. The Court held that a show cause notice proposing to treat the petitioner's product differently for tax purposes and to reassess on the basis of an allegedly insufficient earlier assessment was within jurisdiction. It declined to decide the merits of the classification dispute or whether the earlier view was correct at the notice stage, found a prima facie basis for reassessment, and allowed the petitioner to file a detailed reply before the authority, which was directed to decide the matter in accordance with law. The challenge to quash the notice was rejected. Case-Laws VAT and Sales Tax Wed, 02 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194445