https://www.taxtmi.com/caselaws?id=157816 Fresh assessment after remand was held within the one-year limit under section 21(4), because the remand order was received on 30 June 1989 and the reassessment was completed on 8 June 1990. Tax on purchases of empty tins was sustained, as section 12-A placed the burden on the dealer to prove exemption or non-liability, and the assessee failed to give verifiable particulars showing intra-State purchases. Interest on the entire reassessed demand was disallowed because the tax had earlier been deposited, refunded after the earlier result, and re-imposed only after remand; monthly instalments were also granted, with interest confined to any defaulted instalment. en-us Tue, 08 Aug 1995 00:00:00 +0530 Thu, 10 Oct 2013 18:37:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157816 Fresh assessment after remand was held within the one-year limit under section 21(4), because the remand order was received on 30 June 1989 and the reassessment was completed on 8 June 1990. Tax on purchases of empty tins was sustained, as section 12-A placed the burden on the dealer to prove exemption or non-liability, and the assessee failed to give verifiable particulars showing intra-State purchases. Interest on the entire reassessed demand was disallowed because the tax had earlier been deposited, refunded after the earlier result, and re-imposed only after remand; monthly instalments were also granted, with interest confined to any defaulted instalment. Case-Laws VAT and Sales Tax Tue, 08 Aug 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157816