https://www.taxtmi.com/caselaws?id=104306 Section 19(1) of the M.P. General Sales Tax Act, 1958 applies only where a prior assessment already exists and tax in that assessment was under-assessed, escaped, or otherwise wrongly computed. Because no original assessment had been made for the relevant years, the statutory condition precedent for reopening was absent, and the provision could not be used as a general power to make a first assessment. The reassessments were therefore not sustainable. en-us Thu, 04 Sep 1997 00:00:00 +0530 Tue, 03 Sep 2013 17:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104306 Section 19(1) of the M.P. General Sales Tax Act, 1958 applies only where a prior assessment already exists and tax in that assessment was under-assessed, escaped, or otherwise wrongly computed. Because no original assessment had been made for the relevant years, the statutory condition precedent for reopening was absent, and the provision could not be used as a general power to make a first assessment. The reassessments were therefore not sustainable. Case-Laws VAT and Sales Tax Thu, 04 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104306