https://www.taxtmi.com/caselaws?id=247795 A reassessment under section 16 of the Tamil Nadu General Sales Tax Act, 1959 could not be sustained where the basis for treating turnover as escaped assessment was not disclosed or supported by material. The authorities relied on bills and prior-year reasoning without showing their link to the assessee or explaining why they were unavailable at the original assessment stage, and the assessee's request for adjournment on ill health was not meaningfully considered. The finding of suppression and the 11-times estimate were therefore unsupported and vitiated by breach of natural justice, so the reassessment and consequential addition were set aside. en-us Fri, 21 Sep 2012 00:00:00 +0530 Thu, 22 May 2014 08:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247795 A reassessment under section 16 of the Tamil Nadu General Sales Tax Act, 1959 could not be sustained where the basis for treating turnover as escaped assessment was not disclosed or supported by material. The authorities relied on bills and prior-year reasoning without showing their link to the assessee or explaining why they were unavailable at the original assessment stage, and the assessee's request for adjournment on ill health was not meaningfully considered. The finding of suppression and the 11-times estimate were therefore unsupported and vitiated by breach of natural justice, so the reassessment and consequential addition were set aside. Case-Laws VAT and Sales Tax Fri, 21 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247795