https://www.taxtmi.com/caselaws?id=153320 Reassessment under section 16 of the Tamil Nadu General Sales Tax Act was held not to be barred by limitation where notice was issued within the prescribed time, because the notice itself commences reassessment proceedings and the escapement need not be finally established before notice. The Court rejected the argument that limitation should run from the reassessment order and upheld the notice as valid. It further held that section 16 applies even when turnover was consciously omitted from the original assessment after the assessing authority accepted an exemption claim, since the provision covers turnover that has escaped assessment for any reason. The revision therefore failed and the reassessment was upheld. en-us Thu, 12 Mar 1981 00:00:00 +0530 Mon, 22 Jul 2013 15:17:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153320 Reassessment under section 16 of the Tamil Nadu General Sales Tax Act was held not to be barred by limitation where notice was issued within the prescribed time, because the notice itself commences reassessment proceedings and the escapement need not be finally established before notice. The Court rejected the argument that limitation should run from the reassessment order and upheld the notice as valid. It further held that section 16 applies even when turnover was consciously omitted from the original assessment after the assessing authority accepted an exemption claim, since the provision covers turnover that has escaped assessment for any reason. The revision therefore failed and the reassessment was upheld. Case-Laws VAT and Sales Tax Thu, 12 Mar 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153320