https://www.taxtmi.com/caselaws?id=153100 Section 16(1)(b) of the Tamil Nadu General Sales Tax Act permits reassessment only where turnover has been assessed at a rate lower than the rate legally applicable or has escaped assessment. The dressed hides and skins turnover had already been assessed in full at 1 1/2 per cent under item 7(b) of the Second Schedule, which was the applicable rate. As no part of the turnover was assessed below the correct rate and nothing had escaped assessment, reopening the assessment had no legal basis and was impermissible. en-us Wed, 03 Sep 1980 00:00:00 +0530 Wed, 17 Jul 2013 14:44:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153100 Section 16(1)(b) of the Tamil Nadu General Sales Tax Act permits reassessment only where turnover has been assessed at a rate lower than the rate legally applicable or has escaped assessment. The dressed hides and skins turnover had already been assessed in full at 1 1/2 per cent under item 7(b) of the Second Schedule, which was the applicable rate. As no part of the turnover was assessed below the correct rate and nothing had escaped assessment, reopening the assessment had no legal basis and was impermissible. Case-Laws VAT and Sales Tax Wed, 03 Sep 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153100