https://www.taxtmi.com/caselaws?id=164785 The court dismissed the State's revision challenging the Appellate Tribunal's order under section 16 of the Tamil Nadu General Sales Tax Act, 1959. It was held that the assessing officer lacked jurisdiction to reopen the assessment under section 16(1)(a) as there was no escapement from assessment since the turnover related to "monafilament niwar" was disclosed initially and no concealment occurred. Therefore, the conditions for invoking section 16(1)(a) were not satisfied, leading to the dismissal of the revision without costs. 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 The court dismissed the State's revision challenging the Appellate Tribunal's order under section 16 of the Tamil Nadu General Sales Tax Act, 1959. It was held that the assessing officer lacked jurisdiction to reopen the assessment under section 16(1)(a) as there was no escapement from assessment since the turnover related to "monafilament niwar" was disclosed initially and no concealment occurred. Therefore, the conditions for invoking section 16(1)(a) were not satisfied, leading to the dismissal of the revision without costs. Case-Laws VAT and Sales Tax Wed, 10 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164785