1995 (4) TMI 280 - HC - VAT and Sales Tax

Summary

The petitioner challenged a notice issued under section 12-A of the Karnataka Sales Tax Act for assessment years 1988-89 and 1989-90. The court upheld the reassessment for 1988-89 based on new information but quashed the proceedings for 1989-90 as it was deemed a change of opinion rather than new material. The petitions were disposed of accordingly.