https://www.taxtmi.com/caselaws?id=148484 Section 21 of the U.P. Sales Tax Act authorises reassessment only where turnover has escaped assessment; it does not extend to cases where the entire turnover was already assessed but the tax rate was applied incorrectly. The phrase "for any reason" qualifies the escape of turnover from assessment and does not convert every assessment error into a reassessment case. The proviso operates on the same footing and applies only to escaped turnover. The correct remedy for a wrong rate applied after complete assessment is rectification, not reassessment, and the ruling was against the Commissioner and in favour of the assessee. en-us Thu, 06 Mar 1969 00:00:00 +0530 Mon, 29 Apr 2013 11:01:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148484 Section 21 of the U.P. Sales Tax Act authorises reassessment only where turnover has escaped assessment; it does not extend to cases where the entire turnover was already assessed but the tax rate was applied incorrectly. The phrase "for any reason" qualifies the escape of turnover from assessment and does not convert every assessment error into a reassessment case. The proviso operates on the same footing and applies only to escaped turnover. The correct remedy for a wrong rate applied after complete assessment is rectification, not reassessment, and the ruling was against the Commissioner and in favour of the assessee. Case-Laws VAT and Sales Tax Thu, 06 Mar 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148484