https://www.taxtmi.com/caselaws?id=100524 Where a dealer has filed returns, assessment proceedings continue until a final assessment order is made, so turnover cannot be treated as having escaped assessment merely because an original assessment is set aside and the matter is remanded for fresh assessment. The Mysore Sales Tax Rules, 1948, rule 34 applies to escaped assessments, not to pending assessment proceedings based on filed returns. On that basis, the SC concluded that limitation under rule 34 did not bar the fresh assessment on remand. en-us Tue, 13 Feb 1968 00:00:00 +0530 Thu, 19 Sep 2013 15:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100524 Where a dealer has filed returns, assessment proceedings continue until a final assessment order is made, so turnover cannot be treated as having escaped assessment merely because an original assessment is set aside and the matter is remanded for fresh assessment. The Mysore Sales Tax Rules, 1948, rule 34 applies to escaped assessments, not to pending assessment proceedings based on filed returns. On that basis, the SC concluded that limitation under rule 34 did not bar the fresh assessment on remand. Case-Laws VAT and Sales Tax Tue, 13 Feb 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100524