https://www.taxtmi.com/caselaws?id=141072 The power to assess escaped turnover under section 16 of the Madras General Sales Tax Act, 1959 is distinct from the Deputy Commissioner's revisional power under section 32. A wide meaning of "escaped turnover" may cover omissions arising from errors of fact or law, but it does not make revision unavailable where the original assessment is erroneous. A harmonious reading of the Act preserves both jurisdictions and avoids rendering section 32 ineffective. The stated conclusion is that section 16 does not exclude section 32, so the Deputy Commissioner could validly revise the assessment. en-us Wed, 19 Aug 1964 00:00:00 +0530 Thu, 18 Apr 2013 17:13:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=141072 The power to assess escaped turnover under section 16 of the Madras General Sales Tax Act, 1959 is distinct from the Deputy Commissioner's revisional power under section 32. A wide meaning of "escaped turnover" may cover omissions arising from errors of fact or law, but it does not make revision unavailable where the original assessment is erroneous. A harmonious reading of the Act preserves both jurisdictions and avoids rendering section 32 ineffective. The stated conclusion is that section 16 does not exclude section 32, so the Deputy Commissioner could validly revise the assessment. Case-Laws VAT and Sales Tax Wed, 19 Aug 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=141072