https://www.taxtmi.com/caselaws?id=157184 Fresh assessment after an appellate authority sets aside the original assessment is not barred by limitation where the statute permits reassessment in pursuance of an order of a court or authority. The phrase "in pursuance of" is construed broadly to mean "by reason of" that order, so an express remand or specific direction is not required if the assessment proceedings remain to be completed under the statutory scheme. The period during which proceedings were stayed must also be excluded in computing limitation. On that construction, the sales tax authority remained competent to make the fresh assessment. en-us Thu, 09 Jan 1992 00:00:00 +0530 Tue, 01 Oct 2013 14:46:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157184 Fresh assessment after an appellate authority sets aside the original assessment is not barred by limitation where the statute permits reassessment in pursuance of an order of a court or authority. The phrase "in pursuance of" is construed broadly to mean "by reason of" that order, so an express remand or specific direction is not required if the assessment proceedings remain to be completed under the statutory scheme. The period during which proceedings were stayed must also be excluded in computing limitation. On that construction, the sales tax authority remained competent to make the fresh assessment. Case-Laws VAT and Sales Tax Thu, 09 Jan 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157184