https://www.taxtmi.com/caselaws?id=158358 Section 19(1) of the Madhya Pradesh General Sales Tax Act, 1958 permits reassessment only where there is escaped turnover, under-assessment, assessment at a lower rate, or wrong deduction, and it cannot be used to revisit a completed assessment merely because a later judicial decision has made the earlier assessment appear erroneous. The provision requires a real jurisdictional link between the stated ground and the alleged under-assessment. Where the issue is that an earlier assessment has become erroneous and prejudicial to revenue because of a subsequent final judgment or order, section 19-A(1) is the specific provision. Notices issued under section 19(1) without satisfying these conditions were invalid and unsustainable. en-us Tue, 16 Aug 1994 00:00:00 +0530 Tue, 22 Oct 2013 15:56:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158358 Section 19(1) of the Madhya Pradesh General Sales Tax Act, 1958 permits reassessment only where there is escaped turnover, under-assessment, assessment at a lower rate, or wrong deduction, and it cannot be used to revisit a completed assessment merely because a later judicial decision has made the earlier assessment appear erroneous. The provision requires a real jurisdictional link between the stated ground and the alleged under-assessment. Where the issue is that an earlier assessment has become erroneous and prejudicial to revenue because of a subsequent final judgment or order, section 19-A(1) is the specific provision. Notices issued under section 19(1) without satisfying these conditions were invalid and unsustainable. Case-Laws VAT and Sales Tax Tue, 16 Aug 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158358