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of <h1>Successful appeal annuls assessments barred by limitation, order deemed bad, assessee to be reassessed. Appeals allowed, refunds issued.</h1> <h3>TAJ STORES. Versus STATE OF ORISSA.</h3> TAJ STORES. Versus STATE OF ORISSA. - TTJ 005, 589, The appeal was against the order setting aside assessments and remanding the case for further enquiry and reassessment. The Asstt. CST's order was found to be bad in law, and the assessee should be reassessed under section 12(8) of the Act. The assessments were annulled as they had become barred by limitation. The appeals were allowed, and tax and penalty, if collected, should be refunded. (Case: Tribunal CUTTACK, 1978 (1) TMI 88 - CUTTACK)
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