https://www.taxtmi.com/caselaws?id=151318 Section 14(4)(a) of the Andhra Pradesh General Sales Tax Act permits reassessment where turnover has escaped assessment in whole or in part. If originally accepted turnover below the taxable limit is later combined with newly discovered turnover and the total shows that the whole turnover for the year escaped assessment, the assessing authority may reassess the entire turnover to the best of its judgment. The originally disclosed turnover does not remain immune merely because it had earlier been accepted. The Tribunal's view was set aside and the reassessment of total turnover was restored. en-us Fri, 04 Mar 1977 00:00:00 +0530 Tue, 04 Jun 2013 14:14:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151318 Section 14(4)(a) of the Andhra Pradesh General Sales Tax Act permits reassessment where turnover has escaped assessment in whole or in part. If originally accepted turnover below the taxable limit is later combined with newly discovered turnover and the total shows that the whole turnover for the year escaped assessment, the assessing authority may reassess the entire turnover to the best of its judgment. The originally disclosed turnover does not remain immune merely because it had earlier been accepted. The Tribunal's view was set aside and the reassessment of total turnover was restored. Case-Laws VAT and Sales Tax Fri, 04 Mar 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151318