https://www.taxtmi.com/caselaws?id=127331 A quasi-judicial determination under the sales tax statute that a person was not a dealer bound the assessing authority and could not be ignored by reopening the same status question without fresh material. Notices under section 10 read with rule 22, and proceedings under section 11(5) including Forms VI and XII, were also invalid for earlier barred periods because the prescribed time limits and statutory preconditions for commencement were not satisfied. The impugned notices and assessment attempt therefore could not proceed against the assessee for the affected periods. en-us Fri, 02 Jul 1954 00:00:00 +0530 Thu, 07 Mar 2013 15:13:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127331 A quasi-judicial determination under the sales tax statute that a person was not a dealer bound the assessing authority and could not be ignored by reopening the same status question without fresh material. Notices under section 10 read with rule 22, and proceedings under section 11(5) including Forms VI and XII, were also invalid for earlier barred periods because the prescribed time limits and statutory preconditions for commencement were not satisfied. The impugned notices and assessment attempt therefore could not proceed against the assessee for the affected periods. Case-Laws VAT and Sales Tax Fri, 02 Jul 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127331