https://www.taxtmi.com/caselaws?id=200134 Reassessment under Section 21 of the U.P. Trade Tax Act could not be sustained where it rested solely on a seller's denial that had already been rejected by the department in the seller's own assessment. The High Court noted that the department had treated the seller liable on the very goods in question, so the factual foundation for reopening the purchaser's assessment had collapsed. In reassessment proceedings, the burden remained on the department to establish escapement of tax on a valid evidentiary basis, and that burden could not be shifted to the assessee. The Tribunal erred in relying on the rejected statement and in placing the burden on the assessee; the reassessment order was set aside. en-us Wed, 01 Mar 2017 00:00:00 +0530 Thu, 22 Mar 2018 08:19:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200134 Reassessment under Section 21 of the U.P. Trade Tax Act could not be sustained where it rested solely on a seller's denial that had already been rejected by the department in the seller's own assessment. The High Court noted that the department had treated the seller liable on the very goods in question, so the factual foundation for reopening the purchaser's assessment had collapsed. In reassessment proceedings, the burden remained on the department to establish escapement of tax on a valid evidentiary basis, and that burden could not be shifted to the assessee. The Tribunal erred in relying on the rejected statement and in placing the burden on the assessee; the reassessment order was set aside. Case-Laws VAT and Sales Tax Wed, 01 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200134