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2010 (4) TMI 1012 - HC - VAT and Sales TaxApproval under the proviso to section 21(2) of the U.P. Trade Tax Act, 1948 to initiate the proceeding beyond the normal period and the notices dated August 30, 2007 issued in pursuance thereof challenged Held that:- We are not impressed by the argument that the instant case is a case of change of opinion. The change of opinion necessarily postulates that the assessing authority had an occasion to consider the material earlier, and on the same set of facts another opinion was sought to be formed. The question of change of opinion cannot arise where there has been no previous proceeding of assessment in respect of a turnover in dispute. In the facts and circumstances, we are of the view that the orders passed under section 21(2) of the Act are not sustainable and are liable to be set aside, inasmuch the notices under section 21 of the Act are based on no relevant material. In the result, the writ petition is allowed. The order dated August 18, 2007 passed by the Additional Commissioner Grade-I, Trade Tax, Ghaziabad Zone, Ghaziabad and the notices issued under section 21(1) of the Act for the assessment year 2001-02 both under the U.P. Trade Tax Act and under the Central Sales Tax Act are quashed.
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