1994 (7) TMI 319

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..... h General Sales Tax Act, 1957 (for short "the Act"). The assessee-appellant challenges the validity of the order of the Commissioner of Commercial Taxes dated December 5, 1985, in Ref. No. Liii(1)/ 4205/81. The proceedings relate to assessment year 1976-77. The appellant- assessee is a dealer in tractors and tractor parts and does its business at Vijayawada. On June 30, 1978, while assessing turno .....

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..... eputy Commissioner and restored the order of the assessing authority by order which was passed on December 5, 1985. The main contention of Sri Jaiswal, the learned counsel for the appellant, is that mere change of opinion with regard to the granting or non-granting of exemption cannot be a ground to reopen the assessment; as such, submits the learned counsel, the order under appeal has to be set .....

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..... judgment, Justice Jeevan Reddy (as he then was) observed: "...... Apart from this, there is another danger inherent in permitting the reopening of assessment on a mere change of opinion by the assessing authority. There may well be a situation where, on each occasion the same officer, or different officers on different occasions, may hold different views with respect to classification of certain .....

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