https://www.taxtmi.com/caselaws?id=150563 Turnover belonging to the actual dealer may be treated as having escaped assessment under the Kerala General Sales Tax Act where it was previously assessed in another dealer's name. Assessment in the correct dealer's hands is not barred merely because the same turnover was included in an earlier assessment. Double taxation concerns do not remove the reassessment power, but tax already realised on that turnover requires adjustment before recovery so that revenue is not retained twice on the same taxable turnover. en-us Thu, 26 Jul 1973 00:00:00 +0530 Sat, 18 May 2013 16:24:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150563 Turnover belonging to the actual dealer may be treated as having escaped assessment under the Kerala General Sales Tax Act where it was previously assessed in another dealer's name. Assessment in the correct dealer's hands is not barred merely because the same turnover was included in an earlier assessment. Double taxation concerns do not remove the reassessment power, but tax already realised on that turnover requires adjustment before recovery so that revenue is not retained twice on the same taxable turnover. Case-Laws VAT and Sales Tax Thu, 26 Jul 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150563