https://www.taxtmi.com/caselaws?id=148509 Section 21(1) of the U.P. Sales Tax Act permits reassessment where any part of the turnover has escaped assessment, and its explanation preserves best judgment assessment power in both assessment and reassessment proceedings. If the original assessment rested on unreliable account books, the foundation of that assessment is displaced, and the assessing authority is not restricted to the escaped items alone. In that situation, reassessment may extend to the entire turnover and be made on a best judgment basis. The provision is applied to prevent the reassessment power from being narrowed to cases involving total escapement only. en-us Thu, 16 Jan 1969 00:00:00 +0530 Mon, 29 Apr 2013 13:01:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148509 Section 21(1) of the U.P. Sales Tax Act permits reassessment where any part of the turnover has escaped assessment, and its explanation preserves best judgment assessment power in both assessment and reassessment proceedings. If the original assessment rested on unreliable account books, the foundation of that assessment is displaced, and the assessing authority is not restricted to the escaped items alone. In that situation, reassessment may extend to the entire turnover and be made on a best judgment basis. The provision is applied to prevent the reassessment power from being narrowed to cases involving total escapement only. Case-Laws VAT and Sales Tax Thu, 16 Jan 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148509