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1960 (10) TMI 80 - SC - VAT and Sales TaxWhether the sales involved in the case fell "within the purview of the Explanation to section 2, sub-section (12) of Assam Sales Tax Act XVII of 1947? Held that:- The appeal must therefore be allowed and the order passed by the High Court set aside. In the present case, no direction has been given by an authority competent for reopening the assessment and the Superintendent had no power to reassess the income under section 19 assuming that the section applied to a case where the assessee though registered had failed to include his sales in a particular commodity in his turnover, because the period of limitation prescribed in that behalf had expired.
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