https://www.taxtmi.com/caselaws?id=127883 Rule 17(1) of the Madras General Sales Tax Rules was upheld as a valid exercise of delegated power because the parent Act authorised rules for assessing escaped turnover within a three-year limit, and the rule operated within that framework. The reassessment was also sustained as fair: notice of the proposed escaped assessment was given, the assessee had an opportunity to respond, and later appellate access to the accounts cured any procedural complaint. Jurisdiction was not lacking because the reassessment fell within the revised allocation of assessing powers. The reassessment was further held to be within time, as the amended limitation period applied to the pending liability. en-us Wed, 26 Nov 1958 00:00:00 +0530 Fri, 22 Mar 2013 13:00:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127883 Rule 17(1) of the Madras General Sales Tax Rules was upheld as a valid exercise of delegated power because the parent Act authorised rules for assessing escaped turnover within a three-year limit, and the rule operated within that framework. The reassessment was also sustained as fair: notice of the proposed escaped assessment was given, the assessee had an opportunity to respond, and later appellate access to the accounts cured any procedural complaint. Jurisdiction was not lacking because the reassessment fell within the revised allocation of assessing powers. The reassessment was further held to be within time, as the amended limitation period applied to the pending liability. Case-Laws VAT and Sales Tax Wed, 26 Nov 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127883