https://www.taxtmi.com/caselaws?id=127504 Rule 17(1) of the Madras General Sales Tax Rules was construed broadly to cover turnover that escaped assessment for any reason, including a dealer's failure to file any return so that the whole turnover remained unassessed. The provision was held to apply not only to partial omission from assessment but also to complete non-disclosure of turnover. Applying that construction, the reassessment proceedings fell within rule 17(1), but the applicable limitation period had already expired when the assessment was made, rendering the assessment invalid. The Tribunal's order setting aside the assessment was therefore upheld. en-us Mon, 12 Mar 1956 00:00:00 +0530 Mon, 11 Mar 2013 14:43:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127504 Rule 17(1) of the Madras General Sales Tax Rules was construed broadly to cover turnover that escaped assessment for any reason, including a dealer's failure to file any return so that the whole turnover remained unassessed. The provision was held to apply not only to partial omission from assessment but also to complete non-disclosure of turnover. Applying that construction, the reassessment proceedings fell within rule 17(1), but the applicable limitation period had already expired when the assessment was made, rendering the assessment invalid. The Tribunal's order setting aside the assessment was therefore upheld. Case-Laws VAT and Sales Tax Mon, 12 Mar 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127504