https://www.taxtmi.com/caselaws?id=149940 On reassessment based on fresh specific material, turnover already brought to tax in the original best judgment assessment should be deducted where both assessments cover the same source, to avoid double taxation; the escaped turnover is therefore confined to the net amount not previously estimated. A notice under section 21 of the U.P. Sales Tax Act was not invalid merely because it omitted a reference to section 9(3) of the Central Sales Tax Act, since the assessee was not misled or prejudiced and the reopening of inter-State sales turnover remained legally sustainable. The assessee succeeded only on the quantum issue, while the validity of the notice was upheld. en-us Tue, 29 Sep 1970 00:00:00 +0530 Mon, 06 May 2013 15:26:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149940 On reassessment based on fresh specific material, turnover already brought to tax in the original best judgment assessment should be deducted where both assessments cover the same source, to avoid double taxation; the escaped turnover is therefore confined to the net amount not previously estimated. A notice under section 21 of the U.P. Sales Tax Act was not invalid merely because it omitted a reference to section 9(3) of the Central Sales Tax Act, since the assessee was not misled or prejudiced and the reopening of inter-State sales turnover remained legally sustainable. The assessee succeeded only on the quantum issue, while the validity of the notice was upheld. Case-Laws VAT and Sales Tax Tue, 29 Sep 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149940