https://www.taxtmi.com/caselaws?id=435945 Reassessment under section 12(8) of the Orissa Sales Tax Act, 1947 is impermissible when it is based on the same turnover and the same record already examined in the original assessment. The stated principle is that reassessment cannot be used as a review power or as a mere change of opinion; it requires fresh, concrete material showing escapement of turnover or tax liability. Where the original assessment had already considered the set-off of entry tax against sales tax and the reassessment proceeded without new external information, denial of that benefit on the same material could not be sustained. en-us Thu, 16 Mar 2023 00:00:00 +0530 Tue, 05 Aug 2025 14:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435945 Reassessment under section 12(8) of the Orissa Sales Tax Act, 1947 is impermissible when it is based on the same turnover and the same record already examined in the original assessment. The stated principle is that reassessment cannot be used as a review power or as a mere change of opinion; it requires fresh, concrete material showing escapement of turnover or tax liability. Where the original assessment had already considered the set-off of entry tax against sales tax and the reassessment proceeded without new external information, denial of that benefit on the same material could not be sustained. Case-Laws VAT / Sales Tax Thu, 16 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435945