https://www.taxtmi.com/caselaws?id=127570 Section 12(7) of the Orissa Sales Tax Act, 1947 was treated as conferring wide power to reopen an assessment where turnover has escaped assessment or been under-assessed. The Orissa HC held that disputes over whether the assessee was a manufacturer and whether exemption was correctly claimed required scrutiny of the accounts in reassessment, so the writ challenge was premature when the accounts had not been produced. It also held that the taxing officer was not obliged to convene the assessee or to specify in advance the exact nature of the alleged escapement, and the reopening proceedings were upheld for the revenue. en-us Tue, 03 Sep 1957 00:00:00 +0530 Tue, 12 Mar 2013 13:08:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127570 Section 12(7) of the Orissa Sales Tax Act, 1947 was treated as conferring wide power to reopen an assessment where turnover has escaped assessment or been under-assessed. The Orissa HC held that disputes over whether the assessee was a manufacturer and whether exemption was correctly claimed required scrutiny of the accounts in reassessment, so the writ challenge was premature when the accounts had not been produced. It also held that the taxing officer was not obliged to convene the assessee or to specify in advance the exact nature of the alleged escapement, and the reopening proceedings were upheld for the revenue. Case-Laws VAT and Sales Tax Tue, 03 Sep 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127570