https://www.taxtmi.com/caselaws?id=155364 Reassessment under the Orissa Sales Tax Act is not justified where sleepers supplied to the railways have already been treated as inter-State sales and brought to Central sales tax. In the absence of material showing that the supply arrangement differed from the previously examined transaction pattern, there is no basis to treat the same turnover as escaped or under-assessed State sales. The impugned reassessment order was therefore unsustainable and the additional State tax demand could not be raised on that basis. en-us Tue, 03 Nov 1987 00:00:00 +0530 Tue, 03 Sep 2013 17:35:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155364 Reassessment under the Orissa Sales Tax Act is not justified where sleepers supplied to the railways have already been treated as inter-State sales and brought to Central sales tax. In the absence of material showing that the supply arrangement differed from the previously examined transaction pattern, there is no basis to treat the same turnover as escaped or under-assessed State sales. The impugned reassessment order was therefore unsustainable and the additional State tax demand could not be raised on that basis. Case-Laws VAT and Sales Tax Tue, 03 Nov 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155364