https://www.taxtmi.com/caselaws?id=156612 Section 16 of the Tamil Nadu General Sales Tax Act permits reassessment only for escaped turnover under section 16(1)(a) or for turnover assessed at a lower rate under section 16(1)(b). The text states that a successor assessing authority cannot use section 16 to reopen a concluded assessment on the footing of under-assessment or to exercise revisional powers not conferred by the statute. The proper revisional route is section 32, and the later special provision in section 12-A had no application to the assessment year concerned. On that basis, the Tribunal's setting aside of the reassessment was upheld and the revision failed. en-us Mon, 18 Mar 1991 00:00:00 +0530 Mon, 23 Sep 2013 10:44:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156612 Section 16 of the Tamil Nadu General Sales Tax Act permits reassessment only for escaped turnover under section 16(1)(a) or for turnover assessed at a lower rate under section 16(1)(b). The text states that a successor assessing authority cannot use section 16 to reopen a concluded assessment on the footing of under-assessment or to exercise revisional powers not conferred by the statute. The proper revisional route is section 32, and the later special provision in section 12-A had no application to the assessment year concerned. On that basis, the Tribunal's setting aside of the reassessment was upheld and the revision failed. Case-Laws VAT and Sales Tax Mon, 18 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156612