https://www.taxtmi.com/caselaws?id=148472 Rule 5(7) of the Central Sales Tax (Madras) Rules was read broadly to permit reassessment where turnover had earlier been brought to tax under an incorrect legal view. The earlier assessment treated the sales as local sales, but the later authority held that they occasioned inter-State movement and were taxable under the Central Sales Tax Act, so reopening was within jurisdiction and valid. The availability of an appellate remedy did not bar writ jurisdiction where the challenge raised jurisdictional and vires questions that the ordinary appeal process could not adequately address. The reassessments were therefore left undisturbed. en-us Thu, 27 Jul 1967 00:00:00 +0530 Mon, 29 Apr 2013 10:05:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148472 Rule 5(7) of the Central Sales Tax (Madras) Rules was read broadly to permit reassessment where turnover had earlier been brought to tax under an incorrect legal view. The earlier assessment treated the sales as local sales, but the later authority held that they occasioned inter-State movement and were taxable under the Central Sales Tax Act, so reopening was within jurisdiction and valid. The availability of an appellate remedy did not bar writ jurisdiction where the challenge raised jurisdictional and vires questions that the ordinary appeal process could not adequately address. The reassessments were therefore left undisturbed. Case-Laws VAT and Sales Tax Thu, 27 Jul 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148472