https://www.taxtmi.com/caselaws?id=155825 Section 14(4) of the A.P. General Sales Tax Act already empowered reassessment where turnover had escaped assessment or been under-assessed, so a wrong exemption or deduction could be corrected under the existing clauses even before section 14(4)(cc) was inserted. The later insertion of section 14(4)(cc) was therefore clarificatory rather than a new source of power. On the facts, the reassessment was supported by material, and the finding that the turnover related to first sales within the State was not shown to be incorrect, so the reassessment remained valid. en-us Wed, 22 Feb 1989 00:00:00 +0530 Mon, 09 Sep 2013 12:48:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155825 Section 14(4) of the A.P. General Sales Tax Act already empowered reassessment where turnover had escaped assessment or been under-assessed, so a wrong exemption or deduction could be corrected under the existing clauses even before section 14(4)(cc) was inserted. The later insertion of section 14(4)(cc) was therefore clarificatory rather than a new source of power. On the facts, the reassessment was supported by material, and the finding that the turnover related to first sales within the State was not shown to be incorrect, so the reassessment remained valid. Case-Laws VAT and Sales Tax Wed, 22 Feb 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155825