https://www.taxtmi.com/caselaws?id=145207 An assessment was upheld where the assessee had voluntarily accepted exemption at 30 per cent under rule 28, so the later challenge to the rule's validity did not invalidate the assessment on the facts. The statutory power of review under section 20(4) of the Bengal Finance (Sales Tax) Act, 1941 was construed broadly, allowing reopening after the Supreme Court in Mithan Lal altered the governing legal position. The reassessment for the first two quarters of 1955-56 was also held within the four-year limitation period, computed from the end of 1955-56. The writ petition was dismissed. en-us Thu, 05 May 1966 00:00:00 +0530 Tue, 23 Apr 2013 11:28:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=145207 An assessment was upheld where the assessee had voluntarily accepted exemption at 30 per cent under rule 28, so the later challenge to the rule's validity did not invalidate the assessment on the facts. The statutory power of review under section 20(4) of the Bengal Finance (Sales Tax) Act, 1941 was construed broadly, allowing reopening after the Supreme Court in Mithan Lal altered the governing legal position. The reassessment for the first two quarters of 1955-56 was also held within the four-year limitation period, computed from the end of 1955-56. The writ petition was dismissed. Case-Laws VAT and Sales Tax Thu, 05 May 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=145207