https://www.taxtmi.com/caselaws?id=101204 Where an earlier decision had already settled the statutory basis for assessing the same declared goods, fresh assessments were required to conform to that governing precedent and the amended provision. The Supreme Court modified the High Court's directions only to the limited extent that reassessment had to be made under section 11AA of the Punjab General Sales Tax Act, 1948, as introduced by the amending law and in light of the controlling decision. The existing directions were otherwise left undisturbed, and the outcome favoured the Revenue. en-us Thu, 20 Nov 1975 00:00:00 +0530 Thu, 23 Apr 2020 10:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101204 Where an earlier decision had already settled the statutory basis for assessing the same declared goods, fresh assessments were required to conform to that governing precedent and the amended provision. The Supreme Court modified the High Court's directions only to the limited extent that reassessment had to be made under section 11AA of the Punjab General Sales Tax Act, 1948, as introduced by the amending law and in light of the controlling decision. The existing directions were otherwise left undisturbed, and the outcome favoured the Revenue. Case-Laws VAT and Sales Tax Thu, 20 Nov 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101204