https://www.taxtmi.com/caselaws?id=152758 Section 12 of the Rajasthan Sales Tax Act, 1954 was construed broadly to permit reassessment not only for escaped turnover but also where tax had originally been levied at a lower rate than that prescribed for the commodity. On that basis, the contrary view of the Deputy Commissioner and the Board of Revenue was held unsustainable. A reference under section 15 was not called for because the legal position was already settled and the disputed amounts were negligible, so the reference applications were not entertained. en-us Wed, 11 Apr 1979 00:00:00 +0530 Tue, 09 Jul 2013 18:18:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152758 Section 12 of the Rajasthan Sales Tax Act, 1954 was construed broadly to permit reassessment not only for escaped turnover but also where tax had originally been levied at a lower rate than that prescribed for the commodity. On that basis, the contrary view of the Deputy Commissioner and the Board of Revenue was held unsustainable. A reference under section 15 was not called for because the legal position was already settled and the disputed amounts were negligible, so the reference applications were not entertained. Case-Laws VAT and Sales Tax Wed, 11 Apr 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152758