https://www.taxtmi.com/caselaws?id=149973 Turnover that was considered in the original assessment and expressly exempted could not later be treated as escaped turnover merely because the assessing authority changed its classification view. The Mysore HC applied the principle that the escaped-assessment power under section 12-A of the Mysore Sales Tax Act, 1957 is not available to reopen an already examined and disposed of in the original assessment. On that basis, the reassessment notice in relation to the exempted coriander turnover was without jurisdiction and could not be sustained. en-us Mon, 13 Jul 1970 00:00:00 +0530 Tue, 07 May 2013 13:04:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149973 Turnover that was considered in the original assessment and expressly exempted could not later be treated as escaped turnover merely because the assessing authority changed its classification view. The Mysore HC applied the principle that the escaped-assessment power under section 12-A of the Mysore Sales Tax Act, 1957 is not available to reopen an already examined and disposed of in the original assessment. On that basis, the reassessment notice in relation to the exempted coriander turnover was without jurisdiction and could not be sustained. Case-Laws VAT and Sales Tax Mon, 13 Jul 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149973