https://www.taxtmi.com/caselaws?id=160529 Escaped turnover proceedings under section 16(1) of the Tamil Nadu General Sales Tax Act, 1959 operate independently of the original assessment under section 12(2); turnover already assessed in the original assessment cannot be set off against turnover later found to have escaped assessment. The Tribunal's reduction of escaped turnover by reference to the earlier assessed turnover was inconsistent with the scheme of section 16 and the distinction between original assessment and reassessment of escaped turnover. Penalty had to be refixed on the higher escaped turnover sustained, because the penalty followed the suppression finally determined. en-us Fri, 29 Sep 2000 00:00:00 +0530 Thu, 19 Dec 2013 17:29:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160529 Escaped turnover proceedings under section 16(1) of the Tamil Nadu General Sales Tax Act, 1959 operate independently of the original assessment under section 12(2); turnover already assessed in the original assessment cannot be set off against turnover later found to have escaped assessment. The Tribunal's reduction of escaped turnover by reference to the earlier assessed turnover was inconsistent with the scheme of section 16 and the distinction between original assessment and reassessment of escaped turnover. Penalty had to be refixed on the higher escaped turnover sustained, because the penalty followed the suppression finally determined. Case-Laws VAT and Sales Tax Fri, 29 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160529