https://www.taxtmi.com/caselaws?id=150632 Jurisdiction under sections 45 and 46 of the Tamil Nadu General Sales Tax Act operates independently from regular assessment, allowing the assessing authority to act on incomplete material and make a prima facie estimate of escaped turnover for compounding purposes. Later assessment proceedings, which determine actual turnover on fuller inquiry, do not invalidate the earlier estimate merely because the final escapement found is lower. The difference in figures does not, by itself, establish lack of jurisdiction, unfairness, or breach of natural justice in the compounding process. en-us Fri, 06 Apr 1973 00:00:00 +0530 Mon, 20 May 2013 15:56:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150632 Jurisdiction under sections 45 and 46 of the Tamil Nadu General Sales Tax Act operates independently from regular assessment, allowing the assessing authority to act on incomplete material and make a prima facie estimate of escaped turnover for compounding purposes. Later assessment proceedings, which determine actual turnover on fuller inquiry, do not invalidate the earlier estimate merely because the final escapement found is lower. The difference in figures does not, by itself, establish lack of jurisdiction, unfairness, or breach of natural justice in the compounding process. Case-Laws VAT and Sales Tax Fri, 06 Apr 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150632