https://www.taxtmi.com/caselaws?id=211889 Additional sales tax on assessed turnover could not be recovered through escaped-assessment proceedings where the omission was only a failure to levy Section 5D tax on undisputed facts; such a departmental lapse did not amount to escaped turnover or under-assessment within Section 19. In tax matters, the interpretation favourable to the taxpayer was preferred where two views were possible, and the assessee succeeded on that issue. Rectification under Section 43 was also available where the Tribunal had omitted to decide a specifically raised ground, because that omission was an error apparent on the face of the record. Review under Section 39(7) was confined to newly discovered facts, so the Tribunal's rectification jurisdiction was rightly exercised. en-us Tue, 04 Jan 2011 00:00:00 +0530 Tue, 27 Mar 2012 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211889 Additional sales tax on assessed turnover could not be recovered through escaped-assessment proceedings where the omission was only a failure to levy Section 5D tax on undisputed facts; such a departmental lapse did not amount to escaped turnover or under-assessment within Section 19. In tax matters, the interpretation favourable to the taxpayer was preferred where two views were possible, and the assessee succeeded on that issue. Rectification under Section 43 was also available where the Tribunal had omitted to decide a specifically raised ground, because that omission was an error apparent on the face of the record. Review under Section 39(7) was confined to newly discovered facts, so the Tribunal's rectification jurisdiction was rightly exercised. Case-Laws VAT and Sales Tax Tue, 04 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211889