https://www.taxtmi.com/caselaws?id=163503 Reassessment under section 21 could not justify further turnover enhancement where the same material had already been considered in the original assessments. The article notes that the dealer's business conditions, including the riot-related destruction of the shop and absence of proper account books, were already factored into the original estimates; the timber import information in form XXXI did not warrant additional additions for 1984-85 or 1985-86, so those reassessment additions were set aside. For 1986-87, the turnover fixed on the record was independently supportable and showed no demonstrable error, so it was left undisturbed. en-us Mon, 14 Jul 2003 00:00:00 +0530 Thu, 03 Apr 2014 15:47:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163503 Reassessment under section 21 could not justify further turnover enhancement where the same material had already been considered in the original assessments. The article notes that the dealer's business conditions, including the riot-related destruction of the shop and absence of proper account books, were already factored into the original estimates; the timber import information in form XXXI did not warrant additional additions for 1984-85 or 1985-86, so those reassessment additions were set aside. For 1986-87, the turnover fixed on the record was independently supportable and showed no demonstrable error, so it was left undisturbed. Case-Laws VAT and Sales Tax Mon, 14 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163503