https://www.taxtmi.com/caselaws?id=149971 Turnover that was already placed before the assessing authority and expressly exempted in the original assessment could not later be treated as escaped turnover under section 12-A of the Mysore Sales Tax Act read with rule 37 of the Mysore Sales Tax Rules. The reassessment power applies only where turnover has in fact escaped assessment, not where the item was considered and exempted earlier. On that basis, the notice seeking to reopen the same turnover was held to be without jurisdiction and was quashed. en-us Mon, 13 Jul 1970 00:00:00 +0530 Tue, 07 May 2013 12:58:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149971 Turnover that was already placed before the assessing authority and expressly exempted in the original assessment could not later be treated as escaped turnover under section 12-A of the Mysore Sales Tax Act read with rule 37 of the Mysore Sales Tax Rules. The reassessment power applies only where turnover has in fact escaped assessment, not where the item was considered and exempted earlier. On that basis, the notice seeking to reopen the same turnover was held to be without jurisdiction and was quashed. Case-Laws VAT and Sales Tax Mon, 13 Jul 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149971