https://www.taxtmi.com/caselaws?id=155417 Limitation plea under the sales tax law failed because the challenge had already been negatived in earlier proceedings and had attained finality; independently, the assessment had commenced within time through notices and remained pending until the final order. After the assessment was set aside on appeal and remanded, the entire matter reopened, so the assessing authority could lawfully include opening stock omitted from the original assessment. On remand, such an item was not treated as escaped assessment merely because it had not been taxed earlier. The revision was therefore found without merit and the assessment was sustained. en-us Fri, 17 Jul 1987 00:00:00 +0530 Wed, 04 Sep 2013 12:27:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155417 Limitation plea under the sales tax law failed because the challenge had already been negatived in earlier proceedings and had attained finality; independently, the assessment had commenced within time through notices and remained pending until the final order. After the assessment was set aside on appeal and remanded, the entire matter reopened, so the assessing authority could lawfully include opening stock omitted from the original assessment. On remand, such an item was not treated as escaped assessment merely because it had not been taxed earlier. The revision was therefore found without merit and the assessment was sustained. Case-Laws VAT and Sales Tax Fri, 17 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155417