https://www.taxtmi.com/caselaws?id=154570 Finality of an appellate assessment does not, by itself, bar reassessment under section 19(1) of the M.P. General Sales Tax Act, 1958. The assessing authority may reopen an assessment if the statutory conditions for reassessment are satisfied, even after the original order has been affirmed in appeal under section 38(6), provided the specific issue sought to be reopened was not raised or decided in the earlier appeal. On that basis, the reference favoured the department and rejected the assessee's bar based on prior appellate finality. en-us Wed, 03 Jul 1985 00:00:00 +0530 Fri, 23 Aug 2013 17:03:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154570 Finality of an appellate assessment does not, by itself, bar reassessment under section 19(1) of the M.P. General Sales Tax Act, 1958. The assessing authority may reopen an assessment if the statutory conditions for reassessment are satisfied, even after the original order has been affirmed in appeal under section 38(6), provided the specific issue sought to be reopened was not raised or decided in the earlier appeal. On that basis, the reference favoured the department and rejected the assessee's bar based on prior appellate finality. Case-Laws VAT and Sales Tax Wed, 03 Jul 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154570