https://www.taxtmi.com/caselaws?id=158550 A concluded assessment under the Central Sales Tax Act could not be reopened in writ proceedings on the claim that the turnover represented exempt second inter-State sales under section 6(2). The Court held that such exemption depended on evidence and required consideration by the statutory authorities, not determination in writ jurisdiction. Because the assessment order had not been challenged by appeal or revision, it had attained finality. The writ petition was therefore not maintainable to disturb the completed assessment, and the challenge to the assessment failed. en-us Fri, 22 Apr 1994 00:00:00 +0530 Wed, 30 Oct 2013 18:47:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158550 A concluded assessment under the Central Sales Tax Act could not be reopened in writ proceedings on the claim that the turnover represented exempt second inter-State sales under section 6(2). The Court held that such exemption depended on evidence and required consideration by the statutory authorities, not determination in writ jurisdiction. Because the assessment order had not been challenged by appeal or revision, it had attained finality. The writ petition was therefore not maintainable to disturb the completed assessment, and the challenge to the assessment failed. Case-Laws VAT and Sales Tax Fri, 22 Apr 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158550