https://www.taxtmi.com/caselaws?id=154993 Reassessment of escaped turnover under rule 31 of the A.P. General Sales Tax Rules, 1957 remains available where the turnover was not actually considered in prior appeal or revision. Section 14(4) authorises reassessment, and rule 31(6) limits that power only for escaped turnover already dealt with and finally disposed of under sections 19 or 20. The rule is read harmoniously with the parent Act to preserve appellate finality without defeating the power to tax escaped turnover. On that basis, reassessment was valid because the material forming the escaped turnover had not been examined by the appellate authority. en-us Tue, 26 Feb 1985 00:00:00 +0530 Fri, 30 Aug 2013 18:19:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154993 Reassessment of escaped turnover under rule 31 of the A.P. General Sales Tax Rules, 1957 remains available where the turnover was not actually considered in prior appeal or revision. Section 14(4) authorises reassessment, and rule 31(6) limits that power only for escaped turnover already dealt with and finally disposed of under sections 19 or 20. The rule is read harmoniously with the parent Act to preserve appellate finality without defeating the power to tax escaped turnover. On that basis, reassessment was valid because the material forming the escaped turnover had not been examined by the appellate authority. Case-Laws VAT and Sales Tax Tue, 26 Feb 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154993