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2014 (6) TMI 724 - HC - VAT and Sales TaxReopening of case u/s 21 - assessing authority allowed the benefit of exemption on the disclosed turnover of CDR - Revenue contends that during the year under consideration, the petitioner had sold recorded CD and claimed exemption while the exemption on the recorded CD was not available under the eligibility certificate - Change of opinion - Held that:- there was sufficient material on the basis of which an opinion has been formed that there was an escaped assessment. Since turnover of the recorded CD had not been disclosed separately, the assessing authority had no occasion to examine whether such recorded CD would be eligible for exemption under the eligibility certificate. This aspect of the matter has neither been examined nor any opinion has been formed. Therefore, it cannot be said that it is a case of change of opinion. In writ jurisdiction, the Writ Court can only examine that whether there was any material on which belief of escape assessment can be formed or not. Sufficiency of material cannot be examined. On the facts stated above, we are of a considered opinion that there was material to form opinion that there was an escaped assessment and accordingly approval granted by the Additional Commissioner under Section 21(2) and notice under Section 21 are wholly justified and no interference is called for. - Decided against assessee.
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