https://www.taxtmi.com/caselaws?id=152755 Section 39(2) of the M.P. General Sales Tax Act permits the Commissioner to revise an assessment where the assessing authority has failed to consider material already on record, leaving an order erroneous and prejudicial to revenue. The provision was described as wide enough to support enquiry after hearing the dealer and to authorise enhancement, modification, cancellation of the assessment, or fresh assessment. Applying that principle, the Commissioner could rely on material on record to estimate turnover and enhance the assessment. The Commissioner therefore had jurisdiction to revise the assessment and assess escaped turnover, with the answer rendered in the affirmative against the assessee. en-us Wed, 28 Nov 1979 00:00:00 +0530 Tue, 09 Jul 2013 17:48:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152755 Section 39(2) of the M.P. General Sales Tax Act permits the Commissioner to revise an assessment where the assessing authority has failed to consider material already on record, leaving an order erroneous and prejudicial to revenue. The provision was described as wide enough to support enquiry after hearing the dealer and to authorise enhancement, modification, cancellation of the assessment, or fresh assessment. Applying that principle, the Commissioner could rely on material on record to estimate turnover and enhance the assessment. The Commissioner therefore had jurisdiction to revise the assessment and assess escaped turnover, with the answer rendered in the affirmative against the assessee. Case-Laws VAT and Sales Tax Wed, 28 Nov 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152755