2001 (9) TMI 1112 - HC - VAT and Sales Tax

Summary

The High Court of Madras ruled on a case involving jurisdictional issues between the assessing authority and the enforcement authority regarding bringing escaped turnover to tax. The Court held that the assessing authority has the power to issue notices for escaped turnover, even if previously done by the enforcement authority. The assessing authority's notice was deemed valid, and the Tribunal declined to interfere. The assessee was granted four weeks to file objections to the notice before further proceedings.