https://www.taxtmi.com/caselaws?id=153289 Section 11-A of the Punjab General Sales Tax Act, 1948 was construed to permit reassessment not only for escaped turnover but also where disclosed turnover had been under-taxed because deductions or exemptions were wrongly granted on later definite information. The court treated "assess" as encompassing tax liability, and held that earlier allowance of deductions did not bar reopening when the deductions were found to be ungenuine or fictitious. The reassessment notices were also upheld because they disclosed the basis of reopening, referred to the alleged false deductions, and jurisdictional or procedural objections such as venue, short adjournments, and non-supply of copies did not invalidate the proceedings on the facts stated. en-us Wed, 23 Jan 1980 00:00:00 +0530 Sat, 20 Jul 2013 17:45:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153289 Section 11-A of the Punjab General Sales Tax Act, 1948 was construed to permit reassessment not only for escaped turnover but also where disclosed turnover had been under-taxed because deductions or exemptions were wrongly granted on later definite information. The court treated "assess" as encompassing tax liability, and held that earlier allowance of deductions did not bar reopening when the deductions were found to be ungenuine or fictitious. The reassessment notices were also upheld because they disclosed the basis of reopening, referred to the alleged false deductions, and jurisdictional or procedural objections such as venue, short adjournments, and non-supply of copies did not invalidate the proceedings on the facts stated. Case-Laws VAT and Sales Tax Wed, 23 Jan 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153289