The power to reopen under Section 14(4) of the Andhra Pradesh General Sales Tax Act, 1957 can be exercised only when there is a material de hors the assessment record to show that the whole or any part of the turnover of the business of a dealer has escaped assessment to tax or that it is under-assessed or that it is assessed at a rate lower than the correct rate.

( 1 ) THE respondent herein is a manufacturer and dealer in card board boxes. For the assessment year 1977-78, his total turnover was less than Rs. 25,000/ -. The assessing authority i. e. , the Assistant Commercial tax Officer held that card board boxes were unclassified goods. Daring 1977-78 if the total turnover ot unclassified goods was less than Rs. 25,000/- it was not subjected to tax under Section 5 (1) of the Andhra Pradesh general Sales Tax Act, 1957 (hereinafter referred to as "act") and hence exemption was granted for the entire turnover in regard to the sales of card board boxes in 1977-78.

( 2 ) DURING thecourse of audit conducted by the appropriate authority the assessing authority was informed that card board boxes come within the purview of item 19 of the 1st Schedule and hence they are liable to tax at the point of first sale at the rate of 4% irrespective of the turnover. Thereupon, the assessing authority issued a show cause notice to the respondent herein to show as to why the turnover in regard to card board boxes should not be subjected to tax at the rate of 4%. Though in the said notice the assessing authority referred to Section 20 ot the Act and Rule 50 (3) of the Rules framed under the Act, it can be held that it was a notice issued under section 14 (4) as the assessing authority is not the re visional authority who can revise under Section 20 of the Act. After giving an opportunity to the respondent of being heard the entire turnover was subjected to tax at the rate of 4% by holding that the card board boxes would come within the ambit of item 19 of I Schedule. The appeal thereon to the Commercial Tax officer, No. 1, Rajahmundry was dismissed. In the appeal to the Sales Tax appellate Tribunal, it was held by relying upon the judgment of a Division bench ot this Court in Fatechand and Sons vs. Commercial Tax Officer that the mere change of opinion cannot be the basis for exercising the power vested under Section 14 (4) read with sub-clause (cc) and hence the appeal was allowed.

( 3 ) THE learned Government Pleader contended that the power to reopen under Section 14 (4) arises even on the basis of mere change of opinion in regard to classification of goods and that is the only point for consideration.

( 4 ) TO appreciate the respective contentions the relevant provisions in the Act have to he read :"section 14. Assessment of tax : (1 ). . . . . . . . . . . . . . . . . . . . . . . . (1-A ). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (2 ). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (3 ). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (4) Jn any of the following events, namely, where the whole or any part of the turnover of a business of a dealer has escaped assessment lo tax, or has been under-assessed or assessed at a rate lower than the correct rate, or where the licence fee or registration fee has escaped levy or has been levied at a rate lower than the correct rate, the assessing authority may, after issuing a notice to the dealer, and after making such enquiry as he may consider necessary, by order, setting out the grounds therefor (A) determine to the best of his judgment turnover that has escaped assessment and assess the turnover so determined ; (b) assess the correct amount of tax payable on the turnover that has been under-assessed ; (c) assess at the correct rate the turnover that has been assessed at a lower rate ; (cc) assess the correct amount of tax payable, in a case where any deduction or exemption has been wrongly allowed ; (d ). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (e ). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (f ). . . . . . . . . .