https://www.taxtmi.com/caselaws?id=128745 Reassessment for escaped turnover under section 11-A was confined to cases where fresh information came to light after assessment, and not where the assessing authority merely took a different view on the same material. On that basis, revision under section 22-B remained available because the matter did not fall within section 11-A. The notice before revision was also held sufficient because it fairly disclosed the proposed treatment of exempt sales as taxable intra-State sales and gave the dealer a proper opportunity of hearing, without requiring exact quantification before enquiry. en-us Tue, 22 Jan 1963 00:00:00 +0530 Wed, 10 Apr 2013 17:29:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128745 Reassessment for escaped turnover under section 11-A was confined to cases where fresh information came to light after assessment, and not where the assessing authority merely took a different view on the same material. On that basis, revision under section 22-B remained available because the matter did not fall within section 11-A. The notice before revision was also held sufficient because it fairly disclosed the proposed treatment of exempt sales as taxable intra-State sales and gave the dealer a proper opportunity of hearing, without requiring exact quantification before enquiry. Case-Laws VAT and Sales Tax Tue, 22 Jan 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128745