https://www.taxtmi.com/caselaws?id=128478 The expression "escaped assessment" was construed broadly to include turnover disclosed in a return that was not properly brought to tax. Rule 34(1) of the Mysore Sales Tax Rules, 1948 was held wide enough to permit assessment within the prescribed period even after a return had been filed, especially where the return was not accepted and tax was determined on a best-of-judgment basis. On that construction, the assessment was not barred by limitation under rule 34(1), and the contrary view of the tribunal was set aside. en-us Fri, 29 Sep 1961 00:00:00 +0530 Sat, 06 Apr 2013 11:55:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128478 The expression "escaped assessment" was construed broadly to include turnover disclosed in a return that was not properly brought to tax. Rule 34(1) of the Mysore Sales Tax Rules, 1948 was held wide enough to permit assessment within the prescribed period even after a return had been filed, especially where the return was not accepted and tax was determined on a best-of-judgment basis. On that construction, the assessment was not barred by limitation under rule 34(1), and the contrary view of the tribunal was set aside. Case-Laws VAT and Sales Tax Fri, 29 Sep 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128478