https://www.taxtmi.com/caselaws?id=156918 In escaped turnover proceedings under the Tamil Nadu General Sales Tax Act, the appellate authority's power under section 31 was held wide enough to set aside an assessment and remit the matter for fresh consideration. The Court held that such remand is a continuation of the original proceedings, not a fresh initiation under section 16, so the reassessment made on remand is not barred merely because the limitation for starting escaped turnover proceedings has expired. The assessment being incomplete and requiring further enquiry justified remand, and the assessee's challenge failed. en-us Mon, 01 Apr 1991 00:00:00 +0530 Thu, 26 Sep 2013 13:00:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156918 In escaped turnover proceedings under the Tamil Nadu General Sales Tax Act, the appellate authority's power under section 31 was held wide enough to set aside an assessment and remit the matter for fresh consideration. The Court held that such remand is a continuation of the original proceedings, not a fresh initiation under section 16, so the reassessment made on remand is not barred merely because the limitation for starting escaped turnover proceedings has expired. The assessment being incomplete and requiring further enquiry justified remand, and the assessee's challenge failed. Case-Laws VAT and Sales Tax Mon, 01 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156918