https://www.taxtmi.com/caselaws?id=99491 A High Court's advisory opinion on reference did not itself empower the taxing authority to reopen and reassess an already completed turnover assessment. Further reassessment required an independent statutory basis, but section 19 was unavailable because the dealers had filed returns as registered dealers, section 19-A had not been invoked by the Commissioner, and section 31 had not been used to revise the original assessment. The notice for reassessment was also issued after the three-year limitation period had expired. The notice dated 30 January 1953 and the reassessment proceedings were therefore without authority and time-barred, and quashing of the proceedings was warranted. en-us Tue, 18 Oct 1960 00:00:00 +0530 Tue, 24 Sep 2013 17:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99491 A High Court's advisory opinion on reference did not itself empower the taxing authority to reopen and reassess an already completed turnover assessment. Further reassessment required an independent statutory basis, but section 19 was unavailable because the dealers had filed returns as registered dealers, section 19-A had not been invoked by the Commissioner, and section 31 had not been used to revise the original assessment. The notice for reassessment was also issued after the three-year limitation period had expired. The notice dated 30 January 1953 and the reassessment proceedings were therefore without authority and time-barred, and quashing of the proceedings was warranted. Case-Laws VAT and Sales Tax Tue, 18 Oct 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99491