https://www.taxtmi.com/caselaws?id=153018 Section 16(1)(a) of the Tamil Nadu General Sales Tax Act permits reassessment of escaped turnover where proceedings are duly initiated and completed within the statutory framework; a completed final assessment order need not exist within the limitation period for jurisdiction to arise. The presence of section 16(4), which excludes time spent under stay orders, does not narrow that power. The notice was also valid because the statute requires only a reasonable opportunity to the dealer, not any prescribed form or quantified statement of the exact escaped turnover. A notice that clearly invokes reassessment under section 16 is sufficient. en-us Thu, 08 Jan 1981 00:00:00 +0530 Mon, 15 Jul 2013 18:22:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153018 Section 16(1)(a) of the Tamil Nadu General Sales Tax Act permits reassessment of escaped turnover where proceedings are duly initiated and completed within the statutory framework; a completed final assessment order need not exist within the limitation period for jurisdiction to arise. The presence of section 16(4), which excludes time spent under stay orders, does not narrow that power. The notice was also valid because the statute requires only a reasonable opportunity to the dealer, not any prescribed form or quantified statement of the exact escaped turnover. A notice that clearly invokes reassessment under section 16 is sufficient. Case-Laws VAT and Sales Tax Thu, 08 Jan 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153018