https://www.taxtmi.com/caselaws?id=151255 Section 16 of the Tamil Nadu General Sales Tax Act, 1959 was read broadly to permit reassessment not only of turnover that escaped assessment entirely, but also of turnover earlier considered and wrongly excluded in the original assessment, so the reopening was upheld. Depreciation on canteen equipment was treated as a notional allowance, not actual expenditure, and could not be counted towards the employer's required subsidy under G.O. Ms. No. 2238; the exemption claim therefore failed. Turnover from scrap sales and export sales was also held includible in taxable turnover in light of the governing Supreme Court decisions, and the reassessments were sustained. en-us Thu, 16 Dec 1976 00:00:00 +0530 Mon, 03 Jun 2013 11:07:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151255 Section 16 of the Tamil Nadu General Sales Tax Act, 1959 was read broadly to permit reassessment not only of turnover that escaped assessment entirely, but also of turnover earlier considered and wrongly excluded in the original assessment, so the reopening was upheld. Depreciation on canteen equipment was treated as a notional allowance, not actual expenditure, and could not be counted towards the employer's required subsidy under G.O. Ms. No. 2238; the exemption claim therefore failed. Turnover from scrap sales and export sales was also held includible in taxable turnover in light of the governing Supreme Court decisions, and the reassessments were sustained. Case-Laws VAT and Sales Tax Thu, 16 Dec 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151255