https://www.taxtmi.com/caselaws?id=374803 Reassessment under section 29(7) of the U.P. Value Added Tax Act, 2008 cannot be sustained where it is based on the same material and the same controversy already examined in the original assessment. The court noted that the treatment of broken rice supplied to millers in lieu of hulling charges had been earlier considered, and no fresh factual basis was shown to support a belief that income had escaped assessment. Reopening on identical material was therefore a mere change of opinion and was unjustified, so the assessee succeeded. en-us Wed, 30 Jan 2019 00:00:00 +0530 Mon, 11 Feb 2019 07:40:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374803 Reassessment under section 29(7) of the U.P. Value Added Tax Act, 2008 cannot be sustained where it is based on the same material and the same controversy already examined in the original assessment. The court noted that the treatment of broken rice supplied to millers in lieu of hulling charges had been earlier considered, and no fresh factual basis was shown to support a belief that income had escaped assessment. Reopening on identical material was therefore a mere change of opinion and was unjustified, so the assessee succeeded. Case-Laws VAT and Sales Tax Wed, 30 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374803