https://www.taxtmi.com/caselaws?id=128186 Rule 33 of the Travancore-Cochin General Sales Tax Rules was construed broadly to permit reassessment of escaped turnover. The reopening power was not confined to cases of concealment, inadvertence, or failure to notice turnover; the expression "escaped assessment" and the words "any reason" covered any situation where taxable turnover had not been brought to assessment, including an erroneous original assessment made with due care. On that basis, the assessment could be reopened and turnover enhanced, and the revision petitioner was not entitled to relief. en-us Wed, 07 Jun 1961 00:00:00 +0530 Fri, 29 Mar 2013 18:01:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128186 Rule 33 of the Travancore-Cochin General Sales Tax Rules was construed broadly to permit reassessment of escaped turnover. The reopening power was not confined to cases of concealment, inadvertence, or failure to notice turnover; the expression "escaped assessment" and the words "any reason" covered any situation where taxable turnover had not been brought to assessment, including an erroneous original assessment made with due care. On that basis, the assessment could be reopened and turnover enhanced, and the revision petitioner was not entitled to relief. Case-Laws VAT and Sales Tax Wed, 07 Jun 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128186