https://www.taxtmi.com/caselaws?id=153358 Reopening reassessment for escaped turnover under section 19 of the Kerala General Sales Tax Act requires material that can reasonably support the conclusion that taxable turnover escaped assessment; account statements, later invoices and a bank resolution were insufficient to show that the assessee owned the goods or effected sales, so reopening for 1972-73 and 1973-74 was without jurisdiction. Where the character of transactions depends on an agency arrangement, the primary contracts and appointment documents must be examined to determine whether property passed to the assessee; because the Tribunal relied mainly on invoices and a letter without properly assessing the governing agreements, its finding that the assessee itself made the sales for 1974-75 and 1975-76 could not stand and required fresh disposal. en-us Fri, 14 Nov 1980 00:00:00 +0530 Mon, 22 Jul 2013 17:56:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153358 Reopening reassessment for escaped turnover under section 19 of the Kerala General Sales Tax Act requires material that can reasonably support the conclusion that taxable turnover escaped assessment; account statements, later invoices and a bank resolution were insufficient to show that the assessee owned the goods or effected sales, so reopening for 1972-73 and 1973-74 was without jurisdiction. Where the character of transactions depends on an agency arrangement, the primary contracts and appointment documents must be examined to determine whether property passed to the assessee; because the Tribunal relied mainly on invoices and a letter without properly assessing the governing agreements, its finding that the assessee itself made the sales for 1974-75 and 1975-76 could not stand and required fresh disposal. Case-Laws VAT and Sales Tax Fri, 14 Nov 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153358