https://www.taxtmi.com/caselaws?id=161836 Reassessment under section 19 of the M.P. General Sales Tax Act could not be initiated where the turnover had been fully disclosed in the returns and examined in the original assessment. The Court held that "escaped assessment" applies to turnover not noticed because of inadvertence or concealment, not to the same disclosed material later revisited on a different view. A flying squad report alone was insufficient to reopen the assessment, and the reassessment could not be used to correct an alleged mistake or replace the earlier view. The reassessment order and additional demand were quashed. en-us Mon, 03 Jan 2005 00:00:00 +0530 Fri, 07 Feb 2014 17:47:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161836 Reassessment under section 19 of the M.P. General Sales Tax Act could not be initiated where the turnover had been fully disclosed in the returns and examined in the original assessment. The Court held that "escaped assessment" applies to turnover not noticed because of inadvertence or concealment, not to the same disclosed material later revisited on a different view. A flying squad report alone was insufficient to reopen the assessment, and the reassessment could not be used to correct an alleged mistake or replace the earlier view. The reassessment order and additional demand were quashed. Case-Laws VAT and Sales Tax Mon, 03 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161836