https://www.taxtmi.com/caselaws?id=414654 Reassessment under section 21 of the U.P. Trade Tax Act requires objective material with a rational nexus to a belief that turnover has escaped assessment; mere suspicion, conjecture, or dissatisfaction with the original assessment is insufficient, so proceedings initiated without adverse material against the dealer's documents were invalid. Tax on Bitumen could not be sustained where the dealer produced an application, affidavit, and certificate showing PWD supply for road work, and the record contained no contrary material rebutting that explanation. The reassessment and the Bitumen levy were therefore set aside, and the assessee obtained relief with costs. en-us Tue, 09 Nov 2021 00:00:00 +0530 Sat, 13 Nov 2021 20:30:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414654 Reassessment under section 21 of the U.P. Trade Tax Act requires objective material with a rational nexus to a belief that turnover has escaped assessment; mere suspicion, conjecture, or dissatisfaction with the original assessment is insufficient, so proceedings initiated without adverse material against the dealer's documents were invalid. Tax on Bitumen could not be sustained where the dealer produced an application, affidavit, and certificate showing PWD supply for road work, and the record contained no contrary material rebutting that explanation. The reassessment and the Bitumen levy were therefore set aside, and the assessee obtained relief with costs. Case-Laws VAT and Sales Tax Tue, 09 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414654