https://www.taxtmi.com/caselaws?id=348189 Revisional notices could not be used to reopen concluded assessments after the five-year limitation for escaped assessment had expired. Section 16 of the Tamil Nadu General Sales Tax Act, 1959 permits reassessment only of escaped turnover or turnover assessed at a lower rate within five years from the end of the relevant year, while Section 32 revisional power remains subject to the Act and cannot be exercised indirectly to bypass that limit. Because the notices relied on the same material already on record and lacked a fresh jurisdictional basis, they were held to be without jurisdiction and unsustainable. en-us Tue, 08 Aug 2017 00:00:00 +0530 Sat, 16 Sep 2017 12:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348189 Revisional notices could not be used to reopen concluded assessments after the five-year limitation for escaped assessment had expired. Section 16 of the Tamil Nadu General Sales Tax Act, 1959 permits reassessment only of escaped turnover or turnover assessed at a lower rate within five years from the end of the relevant year, while Section 32 revisional power remains subject to the Act and cannot be exercised indirectly to bypass that limit. Because the notices relied on the same material already on record and lacked a fresh jurisdictional basis, they were held to be without jurisdiction and unsustainable. Case-Laws VAT and Sales Tax Tue, 08 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348189