https://www.taxtmi.com/caselaws?id=197595 Reassessment requires relevant material giving rise to reasons to believe that taxable turnover has escaped assessment, and at the notice stage the court examines the existence of such material rather than its sufficiency. On the U.P. Trade Tax side, no material showed escapement of U.P. turnover, so the reopening was unsustainable and the notices were quashed. Under the Central Sales Tax Act, verification reports indicating unverifiable or unauthorised Form C declarations provided relevant material to support initiation, and the reassessment notices were upheld. en-us Thu, 20 Aug 2009 00:00:00 +0530 Wed, 10 Jan 2018 15:35:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=197595 Reassessment requires relevant material giving rise to reasons to believe that taxable turnover has escaped assessment, and at the notice stage the court examines the existence of such material rather than its sufficiency. On the U.P. Trade Tax side, no material showed escapement of U.P. turnover, so the reopening was unsustainable and the notices were quashed. Under the Central Sales Tax Act, verification reports indicating unverifiable or unauthorised Form C declarations provided relevant material to support initiation, and the reassessment notices were upheld. Case-Laws VAT and Sales Tax Thu, 20 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=197595