https://www.taxtmi.com/caselaws?id=311642 Section 12 of the Rajasthan Sales Tax Act, 1954 cannot be used to reopen a completed assessment merely because the Assessing Authority later adopts a different view on the same disclosed material. Where the assessee had placed all relevant facts before the authority and the original assessment was made after considering the applicable notification and tax rate, reassessment is barred in the absence of any allegation of suppression or non-disclosure. A mistaken application of the notification or rate, by itself, does not justify reopening. The reassessment notice was therefore unsustainable and was quashed in favour of the assessee. en-us Tue, 14 Jul 2015 00:00:00 +0530 Fri, 05 Jan 2024 21:52:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311642 Section 12 of the Rajasthan Sales Tax Act, 1954 cannot be used to reopen a completed assessment merely because the Assessing Authority later adopts a different view on the same disclosed material. Where the assessee had placed all relevant facts before the authority and the original assessment was made after considering the applicable notification and tax rate, reassessment is barred in the absence of any allegation of suppression or non-disclosure. A mistaken application of the notification or rate, by itself, does not justify reopening. The reassessment notice was therefore unsustainable and was quashed in favour of the assessee. Case-Laws VAT and Sales Tax Tue, 14 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311642