https://www.taxtmi.com/caselaws?id=144152 A reassessment notice is valid where the assessing authority has material to form a reason to believe that turnover has escaped assessment, and the notice sufficiently informs the assessee of the proposed action. The notice is not rendered invalid merely because the underlying belief may later prove incorrect. On the facts stated, the notice referring to escaped turnover was treated as adequate, and the challenge based on mismatch between the issuing provision and the proposed Central sales tax assessment was rejected. The dispute over the substantive tax liability under the Central Sales Tax Act was left to be decided in the assessment proceedings. en-us Mon, 27 Sep 1965 00:00:00 +0530 Sat, 20 Apr 2013 12:58:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=144152 A reassessment notice is valid where the assessing authority has material to form a reason to believe that turnover has escaped assessment, and the notice sufficiently informs the assessee of the proposed action. The notice is not rendered invalid merely because the underlying belief may later prove incorrect. On the facts stated, the notice referring to escaped turnover was treated as adequate, and the challenge based on mismatch between the issuing provision and the proposed Central sales tax assessment was rejected. The dispute over the substantive tax liability under the Central Sales Tax Act was left to be decided in the assessment proceedings. Case-Laws VAT and Sales Tax Mon, 27 Sep 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=144152