https://www.taxtmi.com/caselaws?id=150211 A reassessment notice under section 16 of the Tamil Nadu General Sales Tax Act to bring escaped turnover to tax was treated as an original power of the assessing authority, distinct from the revisional powers under sections 32 and 34. The reference to "revision" in the notice did not change its true character, and the notice was not invalid on jurisdictional grounds. The notice was also held sufficiently specific because it contained the material particulars required for section 16 action and gave the dealer an effective opportunity to object. The reassessment proceedings could therefore validly continue. en-us Wed, 04 Aug 1971 00:00:00 +0530 Fri, 10 May 2013 12:44:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150211 A reassessment notice under section 16 of the Tamil Nadu General Sales Tax Act to bring escaped turnover to tax was treated as an original power of the assessing authority, distinct from the revisional powers under sections 32 and 34. The reference to "revision" in the notice did not change its true character, and the notice was not invalid on jurisdictional grounds. The notice was also held sufficiently specific because it contained the material particulars required for section 16 action and gave the dealer an effective opportunity to object. The reassessment proceedings could therefore validly continue. Case-Laws VAT and Sales Tax Wed, 04 Aug 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150211