https://www.taxtmi.com/caselaws?id=151601 Section 14(4) of the Andhra Pradesh General Sales Tax Act empowered the assessing authority to reassess turnover that had escaped assessment or been under-assessed after notice and enquiry. Where exemption had been granted on the basis that purchasers would be the last sellers in the State, later information showing branch transfers to Madras changed the factual foundation and brought the exempted turnover within reassessment. The matter was not confined to revision under section 20, because revisional power extends only to the original assessment record and not to subsequently discovered facts. The notices were therefore within jurisdiction. en-us Wed, 14 Dec 1977 00:00:00 +0530 Fri, 07 Jun 2013 17:50:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151601 Section 14(4) of the Andhra Pradesh General Sales Tax Act empowered the assessing authority to reassess turnover that had escaped assessment or been under-assessed after notice and enquiry. Where exemption had been granted on the basis that purchasers would be the last sellers in the State, later information showing branch transfers to Madras changed the factual foundation and brought the exempted turnover within reassessment. The matter was not confined to revision under section 20, because revisional power extends only to the original assessment record and not to subsequently discovered facts. The notices were therefore within jurisdiction. Case-Laws VAT and Sales Tax Wed, 14 Dec 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151601