https://www.taxtmi.com/caselaws?id=154949 The Board of Revenue's appellate power in a special appeal arising from an interlocutory stay order could not be used to reopen final assessment orders or direct reassessment on a matter not in issue. Because no appeal or revision had been filed against the original assessments, they had attained finality; the Board's direction to enquire into dissolution of the firm and proceed under section 9(3)(b) of the Rajasthan Sales Tax Act, 1954, effectively set aside those assessments without jurisdiction. The impugned order was therefore liable to be set aside in favour of the assessee. en-us Thu, 31 Oct 1985 00:00:00 +0530 Fri, 30 Aug 2013 15:30:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154949 The Board of Revenue's appellate power in a special appeal arising from an interlocutory stay order could not be used to reopen final assessment orders or direct reassessment on a matter not in issue. Because no appeal or revision had been filed against the original assessments, they had attained finality; the Board's direction to enquire into dissolution of the firm and proceed under section 9(3)(b) of the Rajasthan Sales Tax Act, 1954, effectively set aside those assessments without jurisdiction. The impugned order was therefore liable to be set aside in favour of the assessee. Case-Laws VAT and Sales Tax Thu, 31 Oct 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154949