https://www.taxtmi.com/caselaws?id=150183 A turnover item that falls within an original best judgment assessment cannot later be treated as escaped turnover for reassessment merely because it was not separately shown in the return. Where the initial assessment under the Mysore Sales Tax Act estimated taxable turnover on a broad best judgment basis, the later invocation of reassessment was unjustified absent fresh material showing true omission from that determination. The reassessment was therefore invalid, and the consequential penalty could not stand. The principle applied is that an estimated assessment already covering the relevant turnover bars reopening under escaped-assessment provisions unless the revenue proves genuine non-assessment of the item. en-us Fri, 04 Feb 1972 00:00:00 +0530 Thu, 09 May 2013 17:52:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150183 A turnover item that falls within an original best judgment assessment cannot later be treated as escaped turnover for reassessment merely because it was not separately shown in the return. Where the initial assessment under the Mysore Sales Tax Act estimated taxable turnover on a broad best judgment basis, the later invocation of reassessment was unjustified absent fresh material showing true omission from that determination. The reassessment was therefore invalid, and the consequential penalty could not stand. The principle applied is that an estimated assessment already covering the relevant turnover bars reopening under escaped-assessment provisions unless the revenue proves genuine non-assessment of the item. Case-Laws VAT and Sales Tax Fri, 04 Feb 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150183