https://www.taxtmi.com/caselaws?id=155568 Reassessment notices under the Rajasthan Sales Tax Act, 1954 issued after the ordinary limitation period were not saved by the proviso to section 12(2) where the earlier proceedings had been set aside and the Board of Revenue's remand direction was specific and limited. The Court treated the eight-year bar as continuing to apply to periods already time-barred, because the remand did not authorise fresh notices beyond limitation. The Tribunal was therefore correct in holding the notices for the relevant biennial years to be beyond time and invalid, and the challenge failed. en-us Fri, 10 Mar 1989 00:00:00 +0530 Thu, 05 Sep 2013 15:06:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155568 Reassessment notices under the Rajasthan Sales Tax Act, 1954 issued after the ordinary limitation period were not saved by the proviso to section 12(2) where the earlier proceedings had been set aside and the Board of Revenue's remand direction was specific and limited. The Court treated the eight-year bar as continuing to apply to periods already time-barred, because the remand did not authorise fresh notices beyond limitation. The Tribunal was therefore correct in holding the notices for the relevant biennial years to be beyond time and invalid, and the challenge failed. Case-Laws VAT and Sales Tax Fri, 10 Mar 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155568