https://www.taxtmi.com/caselaws?id=128694 Amounts recovered from customers at the time of sale, even if separately described as excise duty or vend fee and previously paid by the dealer, were held to form part of turnover because they entered the sale transaction and the dealer's circulating funds. Reassessment under section 21 of the U.P. Sales Tax Act was held competent where such turnover had escaped assessment, as the provision was treated as wide enough to cover omission arising from mistake of fact, mistake of law, or mere omission without proof of concealment or fresh material. The reference was answered against the assessee. en-us Fri, 08 Feb 1963 00:00:00 +0530 Wed, 10 Apr 2013 12:32:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128694 Amounts recovered from customers at the time of sale, even if separately described as excise duty or vend fee and previously paid by the dealer, were held to form part of turnover because they entered the sale transaction and the dealer's circulating funds. Reassessment under section 21 of the U.P. Sales Tax Act was held competent where such turnover had escaped assessment, as the provision was treated as wide enough to cover omission arising from mistake of fact, mistake of law, or mere omission without proof of concealment or fresh material. The reference was answered against the assessee. Case-Laws VAT and Sales Tax Fri, 08 Feb 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128694