https://www.taxtmi.com/caselaws?id=265773 Escaped turnover tax cannot be reassessed merely by relying on excise department findings. The assessing authority must conduct an independent enquiry, furnish the material relied upon to the assessee, and comply with natural justice before fastening liability. Findings under excise law cannot be mechanically transplanted into turnover tax proceedings because excise concerns manufacture, while turnover tax concerns the sale transaction. The burden remains on the department to prove understatement of taxable sales and the resulting tax liability through the statutory process. On this reasoning, the reassessment and consequential levy were treated as unsustainable. en-us Tue, 26 Aug 2014 00:00:00 +0530 Thu, 15 Oct 2015 11:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265773 Escaped turnover tax cannot be reassessed merely by relying on excise department findings. The assessing authority must conduct an independent enquiry, furnish the material relied upon to the assessee, and comply with natural justice before fastening liability. Findings under excise law cannot be mechanically transplanted into turnover tax proceedings because excise concerns manufacture, while turnover tax concerns the sale transaction. The burden remains on the department to prove understatement of taxable sales and the resulting tax liability through the statutory process. On this reasoning, the reassessment and consequential levy were treated as unsustainable. Case-Laws VAT and Sales Tax Tue, 26 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265773