https://www.taxtmi.com/caselaws?id=157858 Section 12(2) of the Rajasthan Sales Tax Act, 1954 was construed as requiring reassessment notices to be issued within eight years from the end of the relevant assessment year, unless the proviso applies to give effect to an order of a competent court under the sales tax law. Notices for the assessment years 1965-66, 1966-67 and 1967-68 were issued after expiry of that period and were held time-barred. For the later assessment years, the notices were within time and the assessees were left to pursue the statutory remedy; the earlier merits findings on whether woollen felt was woollen fabric did not bind the reassessing authorities. en-us Fri, 20 Jan 1995 00:00:00 +0530 Fri, 11 Oct 2013 15:27:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157858 Section 12(2) of the Rajasthan Sales Tax Act, 1954 was construed as requiring reassessment notices to be issued within eight years from the end of the relevant assessment year, unless the proviso applies to give effect to an order of a competent court under the sales tax law. Notices for the assessment years 1965-66, 1966-67 and 1967-68 were issued after expiry of that period and were held time-barred. For the later assessment years, the notices were within time and the assessees were left to pursue the statutory remedy; the earlier merits findings on whether woollen felt was woollen fabric did not bind the reassessing authorities. Case-Laws VAT and Sales Tax Fri, 20 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157858