https://www.taxtmi.com/caselaws?id=129001 Press notes issued under the Orissa Sales Tax Act were treated as administrative directions, not statutory exemption notifications under section 7, because the later validating legislation restored taxability and the notes did not independently exempt liability. Assessments made after the Sales Tax Laws Validation Act were therefore upheld, and the earlier press note did not invalidate them. A refund claim for tax paid before assessment failed because the levy was legally payable after validation and the record showed no enforceable entitlement to recovery from the State. The assessment for the quarter ending 31 December 1953 was within the thirty-six-month period and not time-barred. There was also no basis to restrict assessments to actual collections on the ground of threat or coercion. en-us Wed, 22 Apr 1964 00:00:00 +0530 Tue, 16 Apr 2013 11:54:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=129001 Press notes issued under the Orissa Sales Tax Act were treated as administrative directions, not statutory exemption notifications under section 7, because the later validating legislation restored taxability and the notes did not independently exempt liability. Assessments made after the Sales Tax Laws Validation Act were therefore upheld, and the earlier press note did not invalidate them. A refund claim for tax paid before assessment failed because the levy was legally payable after validation and the record showed no enforceable entitlement to recovery from the State. The assessment for the quarter ending 31 December 1953 was within the thirty-six-month period and not time-barred. There was also no basis to restrict assessments to actual collections on the ground of threat or coercion. Case-Laws VAT and Sales Tax Wed, 22 Apr 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=129001