https://www.taxtmi.com/caselaws?id=161529 Reassessment under section 19-A of the Assam Sales Tax Act, 1947 requires the assessing authority to be satisfied, on post-assessment information, that taxable turnover has escaped assessment or been under-assessed; that satisfaction is a jurisdictional condition precedent. On the undisputed record, there was no material showing escaped turnover or proving sale and purchase of tea by the petitioner in Assam, while the petitioner had produced material indicating it acted only as a transporter. The record also did not establish service of a valid notice or grant of hearing, and no affidavit controverted that assertion. The reassessment proceedings were therefore without jurisdiction and void ab initio, and the reassessment and revisional orders were set aside. en-us Thu, 26 Jun 2003 00:00:00 +0530 Fri, 31 Jan 2014 15:26:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161529 Reassessment under section 19-A of the Assam Sales Tax Act, 1947 requires the assessing authority to be satisfied, on post-assessment information, that taxable turnover has escaped assessment or been under-assessed; that satisfaction is a jurisdictional condition precedent. On the undisputed record, there was no material showing escaped turnover or proving sale and purchase of tea by the petitioner in Assam, while the petitioner had produced material indicating it acted only as a transporter. The record also did not establish service of a valid notice or grant of hearing, and no affidavit controverted that assertion. The reassessment proceedings were therefore without jurisdiction and void ab initio, and the reassessment and revisional orders were set aside. Case-Laws VAT and Sales Tax Thu, 26 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161529