https://www.taxtmi.com/caselaws?id=128136 Turnover omitted from the original return and assessment was treated as escaped turnover under rule 17(1), not as a matter for revisional correction under rule 14(2). Rule 14(2) was confined to correcting assessments already made, including omissions in an existing assessment order, and could not be used to reopen turnover never brought into the assessment record. Rule 14-A likewise applied only where the initial assessment had determined tax at less than the correct amount payable, so it did not authorise first-time inclusion of omitted turnover. The additional assessments were therefore without jurisdiction. en-us Wed, 02 Dec 1959 00:00:00 +0530 Fri, 29 Mar 2013 13:20:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128136 Turnover omitted from the original return and assessment was treated as escaped turnover under rule 17(1), not as a matter for revisional correction under rule 14(2). Rule 14(2) was confined to correcting assessments already made, including omissions in an existing assessment order, and could not be used to reopen turnover never brought into the assessment record. Rule 14-A likewise applied only where the initial assessment had determined tax at less than the correct amount payable, so it did not authorise first-time inclusion of omitted turnover. The additional assessments were therefore without jurisdiction. Case-Laws VAT and Sales Tax Wed, 02 Dec 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128136