Retrospective exemption notifications required remand for final assessment, while substantive exemption issues remained open.

Provisional sales tax assessments that had not been finalised under Section 10 were required to be reconsidered when later retrospective exemption notifications were issued during the pendency of the appeals. The matter was remitted for fresh final assessment in accordance with law. The substantive questions on the applicability and scope of the exemption notifications, and on the reach of Section 8(2A) to the inter-State sales in dispute, were left open and were not decided in appeal.

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Issues: Whether the matter should be sent back to the assessing officer for final assessment in light of the later exemption notifications, while leaving the legal questions on exemption and the scope of Section 8(2A) open.

Analysis: The provisional assessments had not culminated in final assessment orders under Section 10, and later notifications with retrospective operation had been issued during the pendency of the appeals. In these circumstances, the assessing officer was required to reconsider the matter and pass final assessment orders in accordance with law. The Court expressly left open all questions concerning the applicability and scope of the exemption notifications and the applicability of Section 8(2A) to the inter-State sales in dispute.

Conclusion: The matter was remitted to the assessing officer for fresh final assessment, with the substantive exemption issues left undecided.

Ratio Decidendi: Where provisional assessments have not attained finality and subsequent retrospective exemption notifications intervene, the proper course is to remit the matter for final assessment without deciding the substantive exemption questions in appeal.

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