https://www.taxtmi.com/caselaws?id=150725 The expression "period" in section 12(8) of the Orissa Sales Tax Act is broad enough to mean the accounting period maintained by the dealer, not only a quarter. Where suppression is detected in part of an accounting year and the accounts are liable to be discarded, reassessment may extend to all quarters covered by that accounting year. The provision is therefore applied by reference to the relevant accounting period shown by the dealer's books, allowing reopening of the full year where escapement is found during one part of it. en-us Wed, 02 May 1973 00:00:00 +0530 Tue, 21 May 2013 18:13:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150725 The expression "period" in section 12(8) of the Orissa Sales Tax Act is broad enough to mean the accounting period maintained by the dealer, not only a quarter. Where suppression is detected in part of an accounting year and the accounts are liable to be discarded, reassessment may extend to all quarters covered by that accounting year. The provision is therefore applied by reference to the relevant accounting period shown by the dealer's books, allowing reopening of the full year where escapement is found during one part of it. Case-Laws VAT and Sales Tax Wed, 02 May 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150725