https://www.taxtmi.com/caselaws?id=101348 Where reassessment under the Mysore Sales Tax Act substitutes the original assessment, the earlier assessment ceases to be operative and the reassessment becomes the fresh order for revision. The Supreme Court held that the four-year limitation for exercising revisional power under section 21(3) must be computed from the date of the reassessment order, not the original assessment order, because the reassessment is a comprehensive replacement rather than a mere addition. On that basis, the revisional orders were within time and the High Court's quashing of them was set aside. en-us Tue, 11 Jan 1977 00:00:00 +0530 Thu, 26 Jun 2014 16:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101348 Where reassessment under the Mysore Sales Tax Act substitutes the original assessment, the earlier assessment ceases to be operative and the reassessment becomes the fresh order for revision. The Supreme Court held that the four-year limitation for exercising revisional power under section 21(3) must be computed from the date of the reassessment order, not the original assessment order, because the reassessment is a comprehensive replacement rather than a mere addition. On that basis, the revisional orders were within time and the High Court's quashing of them was set aside. Case-Laws VAT and Sales Tax Tue, 11 Jan 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101348