https://www.taxtmi.com/caselaws?id=62439 Assessments made under section 12(5) of the Orissa Sales Tax Act were treated as bad in law, and that finding was not challenged. Fresh reassessment under section 12(8) required statutory notice, but the three-year limitation period had already expired, so reassessment could not be validly initiated. On that basis, the authority had no power to send the matter back for fresh assessment, because a barred reassessment could not be revived through remand. The remand order was therefore unsustainable, and the assessments had to be annulled. en-us Thu, 19 Jan 1978 00:00:00 +0530 Mon, 23 Jan 2012 17:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62439 Assessments made under section 12(5) of the Orissa Sales Tax Act were treated as bad in law, and that finding was not challenged. Fresh reassessment under section 12(8) required statutory notice, but the three-year limitation period had already expired, so reassessment could not be validly initiated. On that basis, the authority had no power to send the matter back for fresh assessment, because a barred reassessment could not be revived through remand. The remand order was therefore unsustainable, and the assessments had to be annulled. Case-Laws VAT and Sales Tax Thu, 19 Jan 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62439