https://www.taxtmi.com/caselaws?id=159197 Reassessment under section 12 of the Rajasthan Sales Tax Act, 1954 is not available where tax on the same turnover has already been collected by the assessee and deposited in the Government treasury. On those facts, no part of the business could be treated as having escaped assessment, and the statutory basis for reopening the assessment was absent. The earlier imposition of penalty for unauthorised collection did not justify levying tax again on the same sale of bardana. The challenge to the fresh tax demand therefore failed, and the attempt to impose tax a second time was rejected. en-us Fri, 14 Mar 1997 00:00:00 +0530 Mon, 18 Nov 2013 13:16:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159197 Reassessment under section 12 of the Rajasthan Sales Tax Act, 1954 is not available where tax on the same turnover has already been collected by the assessee and deposited in the Government treasury. On those facts, no part of the business could be treated as having escaped assessment, and the statutory basis for reopening the assessment was absent. The earlier imposition of penalty for unauthorised collection did not justify levying tax again on the same sale of bardana. The challenge to the fresh tax demand therefore failed, and the attempt to impose tax a second time was rejected. Case-Laws VAT and Sales Tax Fri, 14 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159197