https://www.taxtmi.com/caselaws?id=127857 Assessment proceedings were not invalid merely because final assessment was completed after the succeeding year, as the rule regulated procedure and did not impose a strict limitation period. Turnover could be assessed as escaped assessment where it had not been brought to tax earlier, and the escaped-assessment provision applied within its three-year period. Sales were held to be intra-State because the situs of sale was at Hindupur, and later rail booking outside the State did not attract Article 286 exemption. The plea that the two firms were one concern also failed, as separate partners, accounts, and income-tax assessments showed distinct entities. en-us Fri, 22 Nov 1957 00:00:00 +0530 Wed, 20 Mar 2013 14:15:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127857 Assessment proceedings were not invalid merely because final assessment was completed after the succeeding year, as the rule regulated procedure and did not impose a strict limitation period. Turnover could be assessed as escaped assessment where it had not been brought to tax earlier, and the escaped-assessment provision applied within its three-year period. Sales were held to be intra-State because the situs of sale was at Hindupur, and later rail booking outside the State did not attract Article 286 exemption. The plea that the two firms were one concern also failed, as separate partners, accounts, and income-tax assessments showed distinct entities. Case-Laws VAT and Sales Tax Fri, 22 Nov 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127857