https://www.taxtmi.com/caselaws?id=157121 A fresh assessment following a Tribunal remand cannot be validly framed after expiry of the limitation period under section 10B(2) of the Rajasthan Sales Tax Act, 1954. The Court noted that if no fresh assessment order had been passed within time, no further assessment could now be made; if an assessment had already been made, it would have to be challenged independently. Because the existence of any fresh assessment was not established and the statutory period had already expired, no effective relief could be granted and the revision was treated as infructuous. en-us Tue, 21 Apr 1992 00:00:00 +0530 Tue, 07 Jan 2014 16:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157121 A fresh assessment following a Tribunal remand cannot be validly framed after expiry of the limitation period under section 10B(2) of the Rajasthan Sales Tax Act, 1954. The Court noted that if no fresh assessment order had been passed within time, no further assessment could now be made; if an assessment had already been made, it would have to be challenged independently. Because the existence of any fresh assessment was not established and the statutory period had already expired, no effective relief could be granted and the revision was treated as infructuous. Case-Laws VAT and Sales Tax Tue, 21 Apr 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157121