https://www.taxtmi.com/caselaws?id=351935 Reassessment or revision of concluded sales tax assessments must rest on legally permissible material and be initiated within the statutory limitation period. Here, the impugned notices were in a common cyclostyled form, disclosed no independent enquiry or fresh material, and relied on information already available when the earlier assessments were made. The Madras HC held that reopening on stale or extraneous material after expiry of the prescribed period for escaped turnover was without jurisdiction. The notices and revisional order were therefore unsustainable and were quashed. en-us Wed, 15 Nov 2017 00:00:00 +0530 Tue, 05 Dec 2017 07:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351935 Reassessment or revision of concluded sales tax assessments must rest on legally permissible material and be initiated within the statutory limitation period. Here, the impugned notices were in a common cyclostyled form, disclosed no independent enquiry or fresh material, and relied on information already available when the earlier assessments were made. The Madras HC held that reopening on stale or extraneous material after expiry of the prescribed period for escaped turnover was without jurisdiction. The notices and revisional order were therefore unsustainable and were quashed. Case-Laws VAT and Sales Tax Wed, 15 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351935