https://www.taxtmi.com/caselaws?id=156301 Once a second appellate order on the taxability of packing material had attained statutory finality under the M.P. General Sales Tax Act, the original assessment merged into that order and the same issue could not be reopened through reassessment under section 19(1). The High Court noted that the appellate decision had already fixed the applicable rate for iron hoops, and a later reassessment on a different view of the same material was barred in the absence of a valid reopening power. The subsequent section 19A amendment was inapplicable because both the reassessment and the Tribunal's order predated its commencement. en-us Wed, 28 Jan 1987 00:00:00 +0530 Tue, 17 Sep 2013 17:34:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156301 Once a second appellate order on the taxability of packing material had attained statutory finality under the M.P. General Sales Tax Act, the original assessment merged into that order and the same issue could not be reopened through reassessment under section 19(1). The High Court noted that the appellate decision had already fixed the applicable rate for iron hoops, and a later reassessment on a different view of the same material was barred in the absence of a valid reopening power. The subsequent section 19A amendment was inapplicable because both the reassessment and the Tribunal's order predated its commencement. Case-Laws VAT and Sales Tax Wed, 28 Jan 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156301