https://www.taxtmi.com/caselaws?id=148494 Section 12-A of the Mysore Sales Tax Act, 1957 was held void under Article 14 because it allowed escaped turnover to be assessed by different authorities in a manner that produced unequal procedural treatment between similarly situated dealers. A dealer proceeded against by one authority could access the ordinary appellate hierarchy, while a dealer proceeded against under the impugned route was denied the same safeguards, with no rational basis for the distinction. The provision was therefore arbitrary and discriminatory, and the impugned assessment order was liable to be set aside. en-us Fri, 25 Oct 1968 00:00:00 +0530 Mon, 29 Apr 2013 11:44:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148494 Section 12-A of the Mysore Sales Tax Act, 1957 was held void under Article 14 because it allowed escaped turnover to be assessed by different authorities in a manner that produced unequal procedural treatment between similarly situated dealers. A dealer proceeded against by one authority could access the ordinary appellate hierarchy, while a dealer proceeded against under the impugned route was denied the same safeguards, with no rational basis for the distinction. The provision was therefore arbitrary and discriminatory, and the impugned assessment order was liable to be set aside. Case-Laws VAT and Sales Tax Fri, 25 Oct 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148494