https://www.taxtmi.com/caselaws?id=158523 Reassessment of escaped turnover under section 16 of the Tamil Nadu General Sales Tax Act, 1959, was held to be within jurisdiction where original assessments under section 12 had in fact been completed as nil assessments. The fact that the assessment order was not served on the assessee did not invalidate the original assessment itself. On that basis, the assessing authority could lawfully reassess escaped turnover and levy penalty under section 16(2). The Tribunal's view that the reassessments and penalties were invalid was reversed, and the reassessment and penalty orders were restored. en-us Wed, 26 Apr 1995 00:00:00 +0530 Wed, 30 Oct 2013 14:28:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158523 Reassessment of escaped turnover under section 16 of the Tamil Nadu General Sales Tax Act, 1959, was held to be within jurisdiction where original assessments under section 12 had in fact been completed as nil assessments. The fact that the assessment order was not served on the assessee did not invalidate the original assessment itself. On that basis, the assessing authority could lawfully reassess escaped turnover and levy penalty under section 16(2). The Tribunal's view that the reassessments and penalties were invalid was reversed, and the reassessment and penalty orders were restored. Case-Laws VAT and Sales Tax Wed, 26 Apr 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158523