https://www.taxtmi.com/caselaws?id=127781 Escaped turnover could be reassessed under rule 17(1) if notice was issued within the statutory two-year period following the assessment year; the shorter period was not treated as a separate bar, so limitation did not invalidate the reassessment. Taxability of the disputed sugar-cane sales depended on whether the petitioners were dealers under the Act. Sales of agricultural produce alone did not establish dealer status, and the unresolved transactions involving non-proved leased lands and benami dealings required further evidence. The Tribunal's findings on owned and proved leased lands were accepted, but the remaining issue was remanded for fresh determination of dealer status in relation to the disputed sales. en-us Wed, 23 Sep 1959 00:00:00 +0530 Sat, 16 Mar 2013 15:28:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127781 Escaped turnover could be reassessed under rule 17(1) if notice was issued within the statutory two-year period following the assessment year; the shorter period was not treated as a separate bar, so limitation did not invalidate the reassessment. Taxability of the disputed sugar-cane sales depended on whether the petitioners were dealers under the Act. Sales of agricultural produce alone did not establish dealer status, and the unresolved transactions involving non-proved leased lands and benami dealings required further evidence. The Tribunal's findings on owned and proved leased lands were accepted, but the remaining issue was remanded for fresh determination of dealer status in relation to the disputed sales. Case-Laws VAT and Sales Tax Wed, 23 Sep 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127781