https://www.taxtmi.com/caselaws?id=283101 Reassessment under Section 19(1) of the Kerala General Sales Tax Act is not invalid merely because the original assessment was completed by compounding; the reassessment power remains available, and the contrary view was rejected. Where the reassessment was completed ex parte, the assessee may be allowed to produce work orders and connected records for verification. The assessment was therefore restored to the Assessing Officer for limited reconsideration of the actual taxable turnover arising from the work executed, after giving the assessee an opportunity to place the relevant material on record. en-us Thu, 15 Dec 2011 00:00:00 +0530 Sat, 07 Sep 2019 10:37:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=283101 Reassessment under Section 19(1) of the Kerala General Sales Tax Act is not invalid merely because the original assessment was completed by compounding; the reassessment power remains available, and the contrary view was rejected. Where the reassessment was completed ex parte, the assessee may be allowed to produce work orders and connected records for verification. The assessment was therefore restored to the Assessing Officer for limited reconsideration of the actual taxable turnover arising from the work executed, after giving the assessee an opportunity to place the relevant material on record. Case-Laws VAT and Sales Tax Thu, 15 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=283101