https://www.taxtmi.com/caselaws?id=434141 Proceedings for escaped turnover under the Tamil Nadu General Sales Tax Act, 1959 do not permit reopening of an original assessment that has already attained finality. Where the reassessment is confined to escaped turnover, the appellate or revisional authority cannot use that process to revive or grant exemption on turnover already concluded in the original assessment. Section 16(1)(a) was treated as limited to escaped turnover, while any broader reassessment of turnover at a different rate stood on a separate footing. The settled exemption claim was therefore not entertainable in the escaped-turnover proceedings, and the revived tax assessment was upheld. en-us Wed, 15 Feb 2023 00:00:00 +0530 Fri, 17 Feb 2023 10:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434141 Proceedings for escaped turnover under the Tamil Nadu General Sales Tax Act, 1959 do not permit reopening of an original assessment that has already attained finality. Where the reassessment is confined to escaped turnover, the appellate or revisional authority cannot use that process to revive or grant exemption on turnover already concluded in the original assessment. Section 16(1)(a) was treated as limited to escaped turnover, while any broader reassessment of turnover at a different rate stood on a separate footing. The settled exemption claim was therefore not entertainable in the escaped-turnover proceedings, and the revived tax assessment was upheld. Case-Laws VAT and Sales Tax Wed, 15 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434141