https://www.taxtmi.com/caselaws?id=105123 When original assessment orders for the same assessment years and turnover are restored on review, reassessment orders passed during the interim cannot survive. The Court noted that the assessments were originally framed under section 9 of the Haryana General Sales Tax Act, 1973 read with the relevant notification, and that the later reassessments were made only after the earlier orders had been set aside. Once the original assessments were revived, there could not be two operative assessment sets for the same years and turnover. Tax demand, therefore, had to rest on the restored original assessments, and the reassessment orders were liable to be quashed. en-us Fri, 20 Jul 2001 00:00:00 +0530 Thu, 17 Jul 2014 12:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105123 When original assessment orders for the same assessment years and turnover are restored on review, reassessment orders passed during the interim cannot survive. The Court noted that the assessments were originally framed under section 9 of the Haryana General Sales Tax Act, 1973 read with the relevant notification, and that the later reassessments were made only after the earlier orders had been set aside. Once the original assessments were revived, there could not be two operative assessment sets for the same years and turnover. Tax demand, therefore, had to rest on the restored original assessments, and the reassessment orders were liable to be quashed. Case-Laws VAT and Sales Tax Fri, 20 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105123