https://www.taxtmi.com/caselaws?id=152117 The Court held that the Assistant Commissioner's enhancement of the petitioner's turnover was beyond the prescribed limitation, as it constituted escaped turnover triggering the six-year limitation period. Consequently, the addition made by the Assistant Commissioner was set aside, and the Deputy Commercial Tax Officer's assessment order was confirmed. The penalty order was also quashed, with directions to proportionately reduce the penalty. T.R.C. No. 61 of 1977 was allowed, and T.R.C. No. 62 of 1977 was remitted back to the Sales Tax Appellate Tribunal for further proceedings. Each party was awarded an advocate's fee of Rs. 200, with no additional costs. en-us Thu, 16 Feb 1978 00:00:00 +0530 Mon, 24 Jun 2013 18:42:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152117 The Court held that the Assistant Commissioner's enhancement of the petitioner's turnover was beyond the prescribed limitation, as it constituted escaped turnover triggering the six-year limitation period. Consequently, the addition made by the Assistant Commissioner was set aside, and the Deputy Commercial Tax Officer's assessment order was confirmed. The penalty order was also quashed, with directions to proportionately reduce the penalty. T.R.C. No. 61 of 1977 was allowed, and T.R.C. No. 62 of 1977 was remitted back to the Sales Tax Appellate Tribunal for further proceedings. Each party was awarded an advocate's fee of Rs. 200, with no additional costs. Case-Laws VAT and Sales Tax Thu, 16 Feb 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152117