https://www.taxtmi.com/caselaws?id=152432 Reassessment proceedings initiated after an appellate remand were held to be a continuation of the original assessment, not a fresh initiation. The four-year limit in section 19 of the General Sales Tax Act, 1963 governs the commencement of escaped-turnover proceedings, not the completion of reassessment where proceedings were already lawfully set in motion within time. As the original assessment had been taken in appeal and remanded for fresh assessment, the subsequent action was not barred by limitation. The assessee's objection therefore failed, and the reassessment was permitted to proceed. en-us Mon, 16 Oct 1978 00:00:00 +0530 Wed, 03 Jul 2013 15:08:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152432 Reassessment proceedings initiated after an appellate remand were held to be a continuation of the original assessment, not a fresh initiation. The four-year limit in section 19 of the General Sales Tax Act, 1963 governs the commencement of escaped-turnover proceedings, not the completion of reassessment where proceedings were already lawfully set in motion within time. As the original assessment had been taken in appeal and remanded for fresh assessment, the subsequent action was not barred by limitation. The assessee's objection therefore failed, and the reassessment was permitted to proceed. Case-Laws VAT and Sales Tax Mon, 16 Oct 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152432