https://www.taxtmi.com/caselaws?id=154305 Quarterly returns filed in the prescribed form under the assessment scheme remained usable for assessment even after repeal of rule 21, because their validity was not destroyed by the later repeal. The assessment was supportable under the regular assessment provision, so the special limitation for escaped assessment under section 12-A did not apply. Packing charges included in taxable turnover required separate factual examination under section 10 of Central Act 28 of 1969, because the exemption depended on proof that no tax had been collected on those charges. The matter on packing charges was remitted for re-examination by the assessing authority. en-us Fri, 02 Dec 1983 00:00:00 +0530 Sat, 17 Aug 2013 11:47:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154305 Quarterly returns filed in the prescribed form under the assessment scheme remained usable for assessment even after repeal of rule 21, because their validity was not destroyed by the later repeal. The assessment was supportable under the regular assessment provision, so the special limitation for escaped assessment under section 12-A did not apply. Packing charges included in taxable turnover required separate factual examination under section 10 of Central Act 28 of 1969, because the exemption depended on proof that no tax had been collected on those charges. The matter on packing charges was remitted for re-examination by the assessing authority. Case-Laws VAT and Sales Tax Fri, 02 Dec 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154305