https://www.taxtmi.com/caselaws?id=380179 A second revision of assessment based on the same scrutiny material already available at the time of the original assessment and the earlier revision was not permissible, because no fresh material existed to justify reopening. Reliance on the same returns and records amounted to a mere change of opinion, and the dealer's objections were not properly considered, showing non-application of mind. On that basis, the impugned assessment order was liable to be quashed. en-us Mon, 11 Mar 2019 00:00:00 +0530 Thu, 16 May 2019 06:34:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380179 A second revision of assessment based on the same scrutiny material already available at the time of the original assessment and the earlier revision was not permissible, because no fresh material existed to justify reopening. Reliance on the same returns and records amounted to a mere change of opinion, and the dealer's objections were not properly considered, showing non-application of mind. On that basis, the impugned assessment order was liable to be quashed. Case-Laws VAT and Sales Tax Mon, 11 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380179