https://www.taxtmi.com/caselaws?id=127930 A reassessment made under rule 17(1) of the Madras General Sales Tax Rules, 1939 was treated as an original order of assessment and therefore fell within the appeal provision in rule 13(1) for original orders of an assessing authority. The appeal remained subject to section 11, but no bar under that section was shown. On that basis, the appeal to the Commercial Tax Officer was maintainable, and the revision petition was dismissed because the assessee's challenge to the reassessment lay under the rules governing appeals from original assessment orders. en-us Mon, 30 Nov 1959 00:00:00 +0530 Sat, 23 Mar 2013 13:56:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127930 A reassessment made under rule 17(1) of the Madras General Sales Tax Rules, 1939 was treated as an original order of assessment and therefore fell within the appeal provision in rule 13(1) for original orders of an assessing authority. The appeal remained subject to section 11, but no bar under that section was shown. On that basis, the appeal to the Commercial Tax Officer was maintainable, and the revision petition was dismissed because the assessee's challenge to the reassessment lay under the rules governing appeals from original assessment orders. Case-Laws VAT and Sales Tax Mon, 30 Nov 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127930