https://www.taxtmi.com/caselaws?id=157638 Rectification of an assessment under the Karnataka Sales Tax Act was held to form part of the assessment process, and the rectified order was treated as superseding the original assessment order. Applying the doctrine of merger, the court held that the original order could not be isolated for computing limitation in revision under section 21(2). Limitation was therefore to be counted from the operative rectified assessment order, and the contention that the revisional proceedings were time-barred was rejected. en-us Thu, 11 Feb 1993 00:00:00 +0530 Tue, 08 Oct 2013 18:15:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157638 Rectification of an assessment under the Karnataka Sales Tax Act was held to form part of the assessment process, and the rectified order was treated as superseding the original assessment order. Applying the doctrine of merger, the court held that the original order could not be isolated for computing limitation in revision under section 21(2). Limitation was therefore to be counted from the operative rectified assessment order, and the contention that the revisional proceedings were time-barred was rejected. Case-Laws VAT and Sales Tax Thu, 11 Feb 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157638