https://www.taxtmi.com/caselaws?id=375533 Reopening of a completed assessment was treated as invalid where the original assessment had accepted the claim after verification and the reassessment lacked a cogent jurisdictional basis, so the attempt was only a change of opinion. Cotton coated fabrics were also found eligible for exemption under the Tamil Nadu General Sales Tax Act, 1958, because the transactions had been accepted as exempt in the original and appellate stages and the same treatment had been consistently followed in surrounding assessment years. The Tribunal's contrary view was rejected, the revision succeeded, and the first appellate authority's order was restored. en-us Thu, 03 Jan 2019 00:00:00 +0530 Thu, 21 Feb 2019 06:15:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375533 Reopening of a completed assessment was treated as invalid where the original assessment had accepted the claim after verification and the reassessment lacked a cogent jurisdictional basis, so the attempt was only a change of opinion. Cotton coated fabrics were also found eligible for exemption under the Tamil Nadu General Sales Tax Act, 1958, because the transactions had been accepted as exempt in the original and appellate stages and the same treatment had been consistently followed in surrounding assessment years. The Tribunal's contrary view was rejected, the revision succeeded, and the first appellate authority's order was restored. Case-Laws VAT and Sales Tax Thu, 03 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375533