https://www.taxtmi.com/caselaws?id=160215 Section 12-A reassessment may be invoked where the assessing authority has reason to believe that turnover has escaped assessment, and a declaration of law by the Supreme Court can supply the basis for that jurisdiction under Article 141. The eight-year limitation runs from the expiry of the relevant year, but completion within that period is not required. The proviso extending time applies only to assessments or reassessments connected with the relevant assessee or case, and not merely because the legal principle arose in an unconnected proceeding. en-us Thu, 29 Jul 1999 00:00:00 +0530 Wed, 11 Dec 2013 17:57:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160215 Section 12-A reassessment may be invoked where the assessing authority has reason to believe that turnover has escaped assessment, and a declaration of law by the Supreme Court can supply the basis for that jurisdiction under Article 141. The eight-year limitation runs from the expiry of the relevant year, but completion within that period is not required. The proviso extending time applies only to assessments or reassessments connected with the relevant assessee or case, and not merely because the legal principle arose in an unconnected proceeding. Case-Laws VAT and Sales Tax Thu, 29 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160215