https://www.taxtmi.com/caselaws?id=152950 Reassessment was upheld because section 19(1) of the M.P. General Sales Tax Act, 1958 applies to turnover that had escaped assessment and does not permit reopening of the entire assessment. The earlier assessment had not examined the distinct question of purchase tax on goods bought from unregistered dealers, so that omitted liability was treated as escaped assessment. Wheat and juwar purchased from unregistered dealers and supplied to the Food Corporation of India under Levy Orders were held liable to purchase tax, because the supplies were not treated as sales and the goods were disposed of otherwise than by sale. Government letters without notification status could not override the statutory scheme. en-us Tue, 29 Jul 1980 00:00:00 +0530 Sat, 13 Jul 2013 13:40:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152950 Reassessment was upheld because section 19(1) of the M.P. General Sales Tax Act, 1958 applies to turnover that had escaped assessment and does not permit reopening of the entire assessment. The earlier assessment had not examined the distinct question of purchase tax on goods bought from unregistered dealers, so that omitted liability was treated as escaped assessment. Wheat and juwar purchased from unregistered dealers and supplied to the Food Corporation of India under Levy Orders were held liable to purchase tax, because the supplies were not treated as sales and the goods were disposed of otherwise than by sale. Government letters without notification status could not override the statutory scheme. Case-Laws VAT and Sales Tax Tue, 29 Jul 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152950