https://www.taxtmi.com/caselaws?id=149848 Turnover already considered and expressly exempted in the original assessment could not be reopened as escaped turnover under section 12-A of the Mysore Sales Tax Act, 1957. If the exemption was wrong on the law, the proper remedy was revision under section 21, not reassessment based on escaped turnover. Rule 38 did not apply because it is confined to mistakes apparent on the record, whereas the proposed action rested on a later expert opinion rather than any evident error in the assessment file. The notices were therefore without jurisdiction and unsustainable. en-us Thu, 09 Jul 1970 00:00:00 +0530 Sat, 04 May 2013 14:09:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149848 Turnover already considered and expressly exempted in the original assessment could not be reopened as escaped turnover under section 12-A of the Mysore Sales Tax Act, 1957. If the exemption was wrong on the law, the proper remedy was revision under section 21, not reassessment based on escaped turnover. Rule 38 did not apply because it is confined to mistakes apparent on the record, whereas the proposed action rested on a later expert opinion rather than any evident error in the assessment file. The notices were therefore without jurisdiction and unsustainable. Case-Laws VAT and Sales Tax Thu, 09 Jul 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149848