https://www.taxtmi.com/caselaws?id=158455 The Tribunal held that an assessment reopened under section 19(1) of the M.P. General Sales Tax Act could not be treated as interchangeable with best judgment assessment under section 18(4)(a), as the two provisions operate in distinct fields. After finding the assessment order invalid for want of proper notice and procedure, the correct course was to annul it rather than remit the matter for a fresh assessment. A remand under section 32 of the M.P. Land Revenue Code was therefore impermissible. The issue was answered against the department and in favour of the assessee. en-us Tue, 05 Dec 1995 00:00:00 +0530 Tue, 29 Oct 2013 12:39:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158455 The Tribunal held that an assessment reopened under section 19(1) of the M.P. General Sales Tax Act could not be treated as interchangeable with best judgment assessment under section 18(4)(a), as the two provisions operate in distinct fields. After finding the assessment order invalid for want of proper notice and procedure, the correct course was to annul it rather than remit the matter for a fresh assessment. A remand under section 32 of the M.P. Land Revenue Code was therefore impermissible. The issue was answered against the department and in favour of the assessee. Case-Laws VAT and Sales Tax Tue, 05 Dec 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158455