https://www.taxtmi.com/caselaws?id=155923 Assessment under section 12(4) of the Orissa Sales Tax Act had to be completed within the prescribed thirty-six months, and a remand could not authorise a barred reassessment. An order made without valid service of notice was jurisdictionally defective and liable to be vacated, but the third proviso to section 12(7) did not save a fresh assessment where the earlier proceeding itself was unlawful. The court therefore held that the matter could not be remitted for completion beyond limitation, while the assessment was not annulled entirely and was confined to the return figure. en-us Thu, 26 Jul 1990 00:00:00 +0530 Tue, 10 Sep 2013 18:37:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155923 Assessment under section 12(4) of the Orissa Sales Tax Act had to be completed within the prescribed thirty-six months, and a remand could not authorise a barred reassessment. An order made without valid service of notice was jurisdictionally defective and liable to be vacated, but the third proviso to section 12(7) did not save a fresh assessment where the earlier proceeding itself was unlawful. The court therefore held that the matter could not be remitted for completion beyond limitation, while the assessment was not annulled entirely and was confined to the return figure. Case-Laws VAT and Sales Tax Thu, 26 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155923