https://www.taxtmi.com/caselaws?id=152313 Reassessment power under section 19(1) of the M.P. General Sales Tax Act, 1958 is independent of the revisional power under section 39(2), so expiry of the revision period does not bar reopening within the five-year reassessment period. The court held that importing the shorter revision limitation into section 19(1) would defeat the statute's plain language, and reassessment may proceed where turnover has escaped assessment or been under-assessed. The earlier acceptance of C forms does not prevent reopening when those forms are later treated as defective, because section 19(1) is not confined to cases of inadvertence or unknown escapement. en-us Mon, 13 Mar 1978 00:00:00 +0530 Fri, 28 Jun 2013 18:48:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152313 Reassessment power under section 19(1) of the M.P. General Sales Tax Act, 1958 is independent of the revisional power under section 39(2), so expiry of the revision period does not bar reopening within the five-year reassessment period. The court held that importing the shorter revision limitation into section 19(1) would defeat the statute's plain language, and reassessment may proceed where turnover has escaped assessment or been under-assessed. The earlier acceptance of C forms does not prevent reopening when those forms are later treated as defective, because section 19(1) is not confined to cases of inadvertence or unknown escapement. Case-Laws VAT and Sales Tax Mon, 13 Mar 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152313