https://www.taxtmi.com/caselaws?id=100718 Assessment proceedings validly initiated under section 8 of the Madhya Bharat Sales Tax Act, 1950 remained pending after remand, so the turnover could not be treated as having escaped assessment. The subsequent notices were a continuation of the same assessment process, and section 10, which applies only to escaped assessment, had no application while those proceedings were alive. The writ challenge to the pending assessment proceedings was therefore unsustainable under article 226, and the assessment process was allowed to continue. en-us Wed, 14 Aug 1968 00:00:00 +0530 Wed, 18 Sep 2013 17:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100718 Assessment proceedings validly initiated under section 8 of the Madhya Bharat Sales Tax Act, 1950 remained pending after remand, so the turnover could not be treated as having escaped assessment. The subsequent notices were a continuation of the same assessment process, and section 10, which applies only to escaped assessment, had no application while those proceedings were alive. The writ challenge to the pending assessment proceedings was therefore unsustainable under article 226, and the assessment process was allowed to continue. Case-Laws VAT and Sales Tax Wed, 14 Aug 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100718