https://www.taxtmi.com/caselaws?id=156933 The revision was confined to the effect of the Tribunal's observations on the parties' rights in reassessment proceedings. The Court held that those observations would not prejudice either party and would have no operative effect on their rights. It did not decide whether the reassessment was completed within the prescribed period or whether delay rendered it invalid. The merits of limitation and the validity of the reassessment were expressly left open for determination in an appropriate proceeding. en-us Tue, 13 Nov 1990 00:00:00 +0530 Thu, 26 Sep 2013 14:40:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156933 The revision was confined to the effect of the Tribunal's observations on the parties' rights in reassessment proceedings. The Court held that those observations would not prejudice either party and would have no operative effect on their rights. It did not decide whether the reassessment was completed within the prescribed period or whether delay rendered it invalid. The merits of limitation and the validity of the reassessment were expressly left open for determination in an appropriate proceeding. Case-Laws VAT and Sales Tax Tue, 13 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156933