https://www.taxtmi.com/caselaws?id=155674 Section 14(4)(cc) of the A.P. General Sales Tax Act was treated as clarificatory because the existing reassessment power already covered turnover that had escaped assessment or been under-assessed, including cases where exemption or deduction had been wrongly granted. The later insertion therefore did not create a new power but expressly reflected the pre-existing authority to assess the correct tax payable. On the facts, the reassessment was also supported by the record, which showed that the turnover constituted first sales within the State, so the reassessment was upheld in favour of the Revenue. en-us Wed, 22 Feb 1989 00:00:00 +0530 Fri, 06 Sep 2013 15:27:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155674 Section 14(4)(cc) of the A.P. General Sales Tax Act was treated as clarificatory because the existing reassessment power already covered turnover that had escaped assessment or been under-assessed, including cases where exemption or deduction had been wrongly granted. The later insertion therefore did not create a new power but expressly reflected the pre-existing authority to assess the correct tax payable. On the facts, the reassessment was also supported by the record, which showed that the turnover constituted first sales within the State, so the reassessment was upheld in favour of the Revenue. Case-Laws VAT and Sales Tax Wed, 22 Feb 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155674