Reassessment can be made on basis of info gathered by Commissioner during inspection of assessee's p

CST & VAT: Karnataka VAT - Where Commissioner inspected business premises of assessee and found difference in stock and instead of initiating proceedings under section 52 against assessee, furnished said information to Assessing Authority and thereupon Assessing Authority passed a reassessment order under section 39(1) on assessee, Assessing Authority had power to pass impugned order