https://www.taxtmi.com/caselaws?id=151311 Section 16 of the Tamil Nadu General Sales Tax Act, 1959 was held to permit reopening and reassessment of turnover for dealers who had initially opted for taxation under section 7. The Court reasoned that section 7 applied only while the dealer remained within the prescribed turnover ceiling; once suppressed turnover was added and the redetermined total turnover crossed that limit, liability shifted to section 3(1), making reassessment under section 16 available. The later insertion of section 16-A did not change that position, as it was treated as declaratory and reflective of the combined effect of sections 7, 3 and 16. en-us Fri, 20 Aug 1976 00:00:00 +0530 Mon, 03 Jun 2013 18:52:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151311 Section 16 of the Tamil Nadu General Sales Tax Act, 1959 was held to permit reopening and reassessment of turnover for dealers who had initially opted for taxation under section 7. The Court reasoned that section 7 applied only while the dealer remained within the prescribed turnover ceiling; once suppressed turnover was added and the redetermined total turnover crossed that limit, liability shifted to section 3(1), making reassessment under section 16 available. The later insertion of section 16-A did not change that position, as it was treated as declaratory and reflective of the combined effect of sections 7, 3 and 16. Case-Laws VAT and Sales Tax Fri, 20 Aug 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151311