https://www.taxtmi.com/caselaws?id=389998 Reassessment under the Tamil Nadu General Sales Tax Act was held unsustainable where the same turnover and factual position had already been examined and a prior clarification under Section 28-A had settled the concessional tax rate. The court treated the reassessment notice as a mere change of opinion because no fresh material existed and the Assessing Authority had ignored the earlier binding clarification. On that basis, the reassessment jurisdiction could not be validly exercised under Section 16(1), and the impugned notice was quashed. en-us Mon, 16 Dec 2019 00:00:00 +0530 Fri, 20 Dec 2019 18:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389998 Reassessment under the Tamil Nadu General Sales Tax Act was held unsustainable where the same turnover and factual position had already been examined and a prior clarification under Section 28-A had settled the concessional tax rate. The court treated the reassessment notice as a mere change of opinion because no fresh material existed and the Assessing Authority had ignored the earlier binding clarification. On that basis, the reassessment jurisdiction could not be validly exercised under Section 16(1), and the impugned notice was quashed. Case-Laws VAT and Sales Tax Mon, 16 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389998