https://www.taxtmi.com/caselaws?id=163503 Reassessment under section 21 cannot support a further turnover enhancement where the import information and relevant business circumstances were already considered in the original assessment. Information on timber imports through form XXXI, having been reflected in the original turnover estimate, did not justify reassessment additions for the relevant assessment years; those additions were set aside. A separately fixed turnover for a later assessment year remained unchanged because no error in the Tribunal's estimate was shown. Turnover estimates are not to be disturbed without demonstrated factual or legal error. 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 cannot support a further turnover enhancement where the import information and relevant business circumstances were already considered in the original assessment. Information on timber imports through form XXXI, having been reflected in the original turnover estimate, did not justify reassessment additions for the relevant assessment years; those additions were set aside. A separately fixed turnover for a later assessment year remained unchanged because no error in the Tribunal's estimate was shown. Turnover estimates are not to be disturbed without demonstrated factual or legal error. Case-Laws VAT and Sales Tax Mon, 14 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163503