https://www.taxtmi.com/caselaws?id=156267 Fresh assessments made pursuant to a final remand order were held to fall within the four-year period in the second proviso to section 11(2a) of the Bengal Finance (Sales Tax) Act, 1941, so the reassessments were not time-barred. The earlier invalidity of the original assessments did not override the specific limitation period for reassessment after remand. The text also states that section 9(2) of the Central Sales Tax Act, 1956 carries into Central sales tax proceedings the assessment powers available under the State sales tax law, including best judgment assessment under section 11(1), and a best judgment assessment could therefore be framed. en-us Wed, 24 Apr 1991 00:00:00 +0530 Tue, 17 Sep 2013 14:18:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156267 Fresh assessments made pursuant to a final remand order were held to fall within the four-year period in the second proviso to section 11(2a) of the Bengal Finance (Sales Tax) Act, 1941, so the reassessments were not time-barred. The earlier invalidity of the original assessments did not override the specific limitation period for reassessment after remand. The text also states that section 9(2) of the Central Sales Tax Act, 1956 carries into Central sales tax proceedings the assessment powers available under the State sales tax law, including best judgment assessment under section 11(1), and a best judgment assessment could therefore be framed. Case-Laws VAT and Sales Tax Wed, 24 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156267