https://www.taxtmi.com/caselaws?id=162113 Failure to file a return under the Kerala General Sales Tax Act, 1963 is governed by the specific assessment procedure in section 17, which authorises best judgment assessment and provides its own limitation period. Section 19, being a general escaped-turnover provision, does not apply to non-filing cases because that would undermine the self-contained scheme of section 17. Applying the principle that a special provision prevails over a general one, the text states that non-filing of returns must be assessed under section 17 and not as escaped turnover under section 19. en-us Mon, 03 Apr 2006 00:00:00 +0530 Wed, 19 Feb 2014 14:30:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162113 Failure to file a return under the Kerala General Sales Tax Act, 1963 is governed by the specific assessment procedure in section 17, which authorises best judgment assessment and provides its own limitation period. Section 19, being a general escaped-turnover provision, does not apply to non-filing cases because that would undermine the self-contained scheme of section 17. Applying the principle that a special provision prevails over a general one, the text states that non-filing of returns must be assessed under section 17 and not as escaped turnover under section 19. Case-Laws VAT and Sales Tax Mon, 03 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162113