https://www.taxtmi.com/caselaws?id=152741 Under the Tamil Nadu General Sales Tax Act, reassessment under section 16 was construed as a fresh assessment of the taxable turnover for the year as a whole, not merely a proceeding limited to the escaped item. An appeal under section 31 against a reassessment order therefore permits scrutiny of the entire turnover covered by that reassessment, including items already included in the original assessment. The contrary argument that the assessee was barred from challenging such items because no appeal had been filed against the original assessment was rejected. The assessee could contest the assessability of the disputed turnover in the reassessment appeal, and the revenue's revision failed. en-us Fri, 15 Dec 1978 00:00:00 +0530 Tue, 09 Jul 2013 16:00:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152741 Under the Tamil Nadu General Sales Tax Act, reassessment under section 16 was construed as a fresh assessment of the taxable turnover for the year as a whole, not merely a proceeding limited to the escaped item. An appeal under section 31 against a reassessment order therefore permits scrutiny of the entire turnover covered by that reassessment, including items already included in the original assessment. The contrary argument that the assessee was barred from challenging such items because no appeal had been filed against the original assessment was rejected. The assessee could contest the assessability of the disputed turnover in the reassessment appeal, and the revenue's revision failed. Case-Laws VAT and Sales Tax Fri, 15 Dec 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152741