Escaped assessment permits reassessment where turnover was never considered in the original tax assessment.

Reassessment notices under the sales tax law were upheld because the original assessment had not examined the turnover of peas, and the item was treated as escaped turnover rather than a mere change of opinion. The exemption for cereals and pulses under the relevant notification applied only to the statutory definitions in the Central Sales Tax Act, and peas or matar did not fall within those definitions. Once the audit report highlighted the omission, the assessing authority had reason to believe that part of the turnover had escaped assessment and could reopen proceedings under the U. P. Sales Tax Act.

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Issues: Whether reassessment notices issued under the sales tax law were valid where the original assessment had not adverted to the turnover of peas and the dealer claimed exemption under the notification applicable to cereals and pulses.

Analysis: The exemption under the notification issued under Section 8(5) of the Central Sales Tax Act applied only to cereals and pulses as defined in Section 14 of that Act. Peas or matar did not fall within those restricted definitions. The original assessment did not specifically consider whether the turnover included peas, and the assessing authority had not applied its mind to that aspect. The case was therefore one of omission resulting in escaped turnover, not a mere change of opinion. Once the audit report brought the omission to notice, the assessing authority had reason to believe that part of the turnover had escaped assessment and could proceed under Section 21 of the U. P. Sales Tax Act.

Conclusion: The reassessment notices were valid and the challenge failed, in favour of the Revenue.

Ratio Decidendi: Where a turnover item was not actually considered in the original assessment, reopening on that basis is permissible as escaped assessment and is not barred as a change of opinion.

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