https://www.taxtmi.com/caselaws?id=155962 A reassessment order under the Punjab General Sales Tax Act, read with the Central Sales Tax Act, could not stand where the High Court had already quashed the earlier reassessment notices for the same periods and that judgment had attained finality between the parties. The authority could not reopen the matter indirectly by relying on a later decision in another case without first getting the earlier binding adjudication set aside in appropriate proceedings. On that footing, the reassessment was held to lack legal foundation and was quashed as without jurisdiction, leaving the assessee protected by the earlier final judgment. en-us Mon, 15 Jan 1990 00:00:00 +0530 Wed, 11 Sep 2013 14:19:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155962 A reassessment order under the Punjab General Sales Tax Act, read with the Central Sales Tax Act, could not stand where the High Court had already quashed the earlier reassessment notices for the same periods and that judgment had attained finality between the parties. The authority could not reopen the matter indirectly by relying on a later decision in another case without first getting the earlier binding adjudication set aside in appropriate proceedings. On that footing, the reassessment was held to lack legal foundation and was quashed as without jurisdiction, leaving the assessee protected by the earlier final judgment. Case-Laws VAT and Sales Tax Mon, 15 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155962