https://www.taxtmi.com/caselaws?id=150175 Reassessment jurisdiction under section 16 of the Tamil Nadu General Sales Tax Act, 1959 arises only where there is a reasonable basis to conclude that turnover has escaped assessment. Recovered slips and excess cash balance, without clinching material linking them to suppressed sales turnover or unaccounted profit, did not satisfy that threshold. The dealer's explanation was already available in the original assessments, and the reopening was treated as resting on conjecture and surmise. The revised assessments were therefore held to be without jurisdiction and were quashed. en-us Wed, 17 Mar 1971 00:00:00 +0530 Thu, 09 May 2013 17:06:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150175 Reassessment jurisdiction under section 16 of the Tamil Nadu General Sales Tax Act, 1959 arises only where there is a reasonable basis to conclude that turnover has escaped assessment. Recovered slips and excess cash balance, without clinching material linking them to suppressed sales turnover or unaccounted profit, did not satisfy that threshold. The dealer's explanation was already available in the original assessments, and the reopening was treated as resting on conjecture and surmise. The revised assessments were therefore held to be without jurisdiction and were quashed. Case-Laws VAT and Sales Tax Wed, 17 Mar 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150175