https://www.taxtmi.com/caselaws?id=164785 Reassessment under section 16(1)(a) of the Tamil Nadu General Sales Tax Act could not be invoked where the assessee had disclosed the full turnover before the original assessing authority and the authority had consciously excluded it as exempt under the circular then in force. Section 16(1)(a) applies only when turnover has escaped assessment because it was not before the assessing authority for consideration at the original stage. As the disputed turnover was part of the disclosed records and had already been considered, the statutory condition for reopening was absent, and the reassessment was not validly initiated. en-us Wed, 10 Jun 2009 00:00:00 +0530 Wed, 30 Apr 2014 15:52:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164785 Reassessment under section 16(1)(a) of the Tamil Nadu General Sales Tax Act could not be invoked where the assessee had disclosed the full turnover before the original assessing authority and the authority had consciously excluded it as exempt under the circular then in force. Section 16(1)(a) applies only when turnover has escaped assessment because it was not before the assessing authority for consideration at the original stage. As the disputed turnover was part of the disclosed records and had already been considered, the statutory condition for reopening was absent, and the reassessment was not validly initiated. Case-Laws VAT and Sales Tax Wed, 10 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164785