M/S Gondwana Enterprises vs State Of U.P. And 3 Others on 14 July, 2015
The learned counsel has also relied upon a decision in M/s Radico Khaitan Ltd. Bareilly Road, Rampur Vs. State of U.P. and others 2010 U.P.T.C. 674 which postulated the theory that re-assessment proceedings could not be initiated on the basis of same material which amounts to a change of opinion.