https://www.taxtmi.com/caselaws?id=150561 Section 12-A of the Mysore Sales Tax Act, 1957 applies only to turnover that has escaped assessment. Turnover already considered in the original assessment cannot be reopened as escaped turnover under that provision. If a deduction or exemption was wrongly allowed in the original assessment, the proper remedy is revision under section 21, which empowers correction of illegal or improper subordinate orders. The Mysore HC therefore stated that the assessing authority lacked jurisdiction to proceed under section 12-A on the disputed turnover, and the assessment made under that provision was set aside. en-us Wed, 11 Jul 1973 00:00:00 +0530 Sat, 18 May 2013 16:19:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150561 Section 12-A of the Mysore Sales Tax Act, 1957 applies only to turnover that has escaped assessment. Turnover already considered in the original assessment cannot be reopened as escaped turnover under that provision. If a deduction or exemption was wrongly allowed in the original assessment, the proper remedy is revision under section 21, which empowers correction of illegal or improper subordinate orders. The Mysore HC therefore stated that the assessing authority lacked jurisdiction to proceed under section 12-A on the disputed turnover, and the assessment made under that provision was set aside. Case-Laws VAT and Sales Tax Wed, 11 Jul 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150561