https://www.taxtmi.com/caselaws?id=127690 Rule 33(1) of the Travancore-Cochin General Sales Tax Rules, 1950 was construed as applying only where turnover had truly escaped assessment, meaning it had not been subjected to assessment at all. It did not extend to a case where assessment proceedings were already pending and the dealer had been provisionally assessed, followed by a final assessment in the ordinary course. On that reading, the later completion of the regular assessment was not a reassessment of escaped turnover, so the limitation in rule 33(1) did not govern the final assessment. en-us Wed, 14 Mar 1956 00:00:00 +0530 Thu, 14 Mar 2013 13:08:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127690 Rule 33(1) of the Travancore-Cochin General Sales Tax Rules, 1950 was construed as applying only where turnover had truly escaped assessment, meaning it had not been subjected to assessment at all. It did not extend to a case where assessment proceedings were already pending and the dealer had been provisionally assessed, followed by a final assessment in the ordinary course. On that reading, the later completion of the regular assessment was not a reassessment of escaped turnover, so the limitation in rule 33(1) did not govern the final assessment. Case-Laws VAT and Sales Tax Wed, 14 Mar 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127690