https://www.taxtmi.com/caselaws?id=156205 An assessment confined to escaped turnover under section 16(1)(a) of the Tamil Nadu General Sales Tax Act does not reopen, revise, or supplant the original assessment. The assessing authority may bring only the escaped turnover to tax, while the completed original assessment continues to retain its operative force unless it is itself included in a composite reopening. Earlier reassessment observations were treated as context-specific and not a general rule. On that basis, the escaped-turnover order did not extinguish the original assessments and did not create any right to refund of tax paid under them. en-us Wed, 27 Feb 1991 00:00:00 +0530 Mon, 16 Sep 2013 14:43:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156205 An assessment confined to escaped turnover under section 16(1)(a) of the Tamil Nadu General Sales Tax Act does not reopen, revise, or supplant the original assessment. The assessing authority may bring only the escaped turnover to tax, while the completed original assessment continues to retain its operative force unless it is itself included in a composite reopening. Earlier reassessment observations were treated as context-specific and not a general rule. On that basis, the escaped-turnover order did not extinguish the original assessments and did not create any right to refund of tax paid under them. Case-Laws VAT and Sales Tax Wed, 27 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156205