https://www.taxtmi.com/caselaws?id=165505 Where assessment is completed under the special procedure in section 17D of the Kerala General Sales Tax Act, 1963, the regular assessing authority cannot use section 19(1) to reassess alleged escaped turnover. The special assessment scheme has its own procedure and appellate route, and escaped turnover linked to that assessment must also be dealt with within the same framework. Resort to the ordinary reassessment provision would create parallel proceedings and impose undue hardship on the assessee. en-us Thu, 21 Jul 2011 00:00:00 +0530 Fri, 30 Sep 2016 14:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165505 Where assessment is completed under the special procedure in section 17D of the Kerala General Sales Tax Act, 1963, the regular assessing authority cannot use section 19(1) to reassess alleged escaped turnover. The special assessment scheme has its own procedure and appellate route, and escaped turnover linked to that assessment must also be dealt with within the same framework. Resort to the ordinary reassessment provision would create parallel proceedings and impose undue hardship on the assessee. Case-Laws VAT and Sales Tax Thu, 21 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165505