https://www.taxtmi.com/caselaws?id=162189 A reassessment under section 16 of the Tamil Nadu General Sales Tax Act, 1959 applies only where turnover has escaped an original assessment. Where no return was filed, no turnover was offered for assessment, and no original assessment had taken place, the proceeding is an original assessment rather than a reassessment for escaped turnover. The limitation period governing escaped assessment under section 16 therefore does not bar such an assessment. The Madras HC accordingly rejected the challenge based on limitation and upheld the view that section 16 was inapplicable on these facts. en-us Fri, 10 Sep 2004 00:00:00 +0530 Thu, 20 Feb 2014 16:19:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162189 A reassessment under section 16 of the Tamil Nadu General Sales Tax Act, 1959 applies only where turnover has escaped an original assessment. Where no return was filed, no turnover was offered for assessment, and no original assessment had taken place, the proceeding is an original assessment rather than a reassessment for escaped turnover. The limitation period governing escaped assessment under section 16 therefore does not bar such an assessment. The Madras HC accordingly rejected the challenge based on limitation and upheld the view that section 16 was inapplicable on these facts. Case-Laws VAT and Sales Tax Fri, 10 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162189