https://www.taxtmi.com/caselaws?id=416638 Reassessment under the Orissa Sales Tax Act could not be sustained where no valid original assessment order had been made and no fresh material justified reopening. The authority was required to show an existing assessment and a factual basis for escaped or under-assessment; neither was present. The dealer's sales tax exemption, supported by a DIC eligibility certificate already filed before the assessing authority, could not be denied merely by ignoring that certificate. The competent sales tax authority was bound by the eligibility certificate for the relevant period, and the reassessment proceedings were therefore invalid and quashed. en-us Wed, 15 Sep 2021 00:00:00 +0530 Mon, 03 Jan 2022 09:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416638 Reassessment under the Orissa Sales Tax Act could not be sustained where no valid original assessment order had been made and no fresh material justified reopening. The authority was required to show an existing assessment and a factual basis for escaped or under-assessment; neither was present. The dealer's sales tax exemption, supported by a DIC eligibility certificate already filed before the assessing authority, could not be denied merely by ignoring that certificate. The competent sales tax authority was bound by the eligibility certificate for the relevant period, and the reassessment proceedings were therefore invalid and quashed. Case-Laws VAT and Sales Tax Wed, 15 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416638