https://www.taxtmi.com/caselaws?id=127971 A mistaken assessment under one sales tax law did not, by itself, create estoppel against the successor State or prevent a later levy under a different applicable statute. Estoppel failed because no legally effective representation by the earlier assessing authority and no change of position in reliance on it was shown. The Court also distinguished cases involving successive officers under the same law: an earlier assessment under the Travancore-Cochin Sales Tax Act did not bar assessment under the Madras General Sales Tax Act. The remedy for any wrongful prior collection lay against the earlier assessment, not in defeating the later lawful levy. en-us Mon, 18 Jan 1960 00:00:00 +0530 Mon, 25 Mar 2013 13:01:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127971 A mistaken assessment under one sales tax law did not, by itself, create estoppel against the successor State or prevent a later levy under a different applicable statute. Estoppel failed because no legally effective representation by the earlier assessing authority and no change of position in reliance on it was shown. The Court also distinguished cases involving successive officers under the same law: an earlier assessment under the Travancore-Cochin Sales Tax Act did not bar assessment under the Madras General Sales Tax Act. The remedy for any wrongful prior collection lay against the earlier assessment, not in defeating the later lawful levy. Case-Laws VAT and Sales Tax Mon, 18 Jan 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127971