https://www.taxtmi.com/caselaws?id=152720 Section 16 of the Tamil Nadu General Sales Tax Act permits reassessment of escaped turnover if action is initiated within five years from the end of the relevant year. A notice issued within that limitation period preserved jurisdiction even though the reassessment order was passed later, so the reassessment was not time-barred. However, the appellate authorities had not examined the merits of the alleged escapement or the penalty in light of the subsequent tribunal order, so the matter required reconsideration on those issues. en-us Wed, 17 Oct 1979 00:00:00 +0530 Tue, 09 Jul 2013 14:51:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152720 Section 16 of the Tamil Nadu General Sales Tax Act permits reassessment of escaped turnover if action is initiated within five years from the end of the relevant year. A notice issued within that limitation period preserved jurisdiction even though the reassessment order was passed later, so the reassessment was not time-barred. However, the appellate authorities had not examined the merits of the alleged escapement or the penalty in light of the subsequent tribunal order, so the matter required reconsideration on those issues. Case-Laws VAT and Sales Tax Wed, 17 Oct 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152720