https://www.taxtmi.com/caselaws?id=149812 Refund limitation under section 14 of the Orissa Sales Tax Act ran from the effective reassessment order where the earlier revisional order was conditional and did not finally determine refund entitlement. The revisional authority had directed a fresh assessment to work out the refund in light of the constitutional exemption for sales during the relevant period, so the reassessment order became the operative order for limitation purposes. A refund application filed shortly after communication of that reassessment was therefore within time, and the refusal of refund was quashed with refund directed. en-us Tue, 03 Feb 1970 00:00:00 +0530 Fri, 03 May 2013 18:38:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149812 Refund limitation under section 14 of the Orissa Sales Tax Act ran from the effective reassessment order where the earlier revisional order was conditional and did not finally determine refund entitlement. The revisional authority had directed a fresh assessment to work out the refund in light of the constitutional exemption for sales during the relevant period, so the reassessment order became the operative order for limitation purposes. A refund application filed shortly after communication of that reassessment was therefore within time, and the refusal of refund was quashed with refund directed. Case-Laws VAT and Sales Tax Tue, 03 Feb 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149812