https://www.taxtmi.com/caselaws?id=159022 Finality attached to an assessment confirmed on appeal bars reassessment under section 19(1) of the M.P. General Sales Tax Act, 1958 only where the later proceeding seeks to reopen the same matter already finally decided under section 38(6). The decisive inquiry is whether the issue proposed for reassessment is identical to the earlier adjudicated controversy, not the label of the proceeding. If the matter is the same, the assessing authority lacks jurisdiction; if it is distinct, reassessment remains competent. The Tribunal must first record a clear finding on identity or difference of the matter before sustaining or invalidating the reassessment. en-us Fri, 10 Nov 1995 00:00:00 +0530 Wed, 13 Nov 2013 15:28:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159022 Finality attached to an assessment confirmed on appeal bars reassessment under section 19(1) of the M.P. General Sales Tax Act, 1958 only where the later proceeding seeks to reopen the same matter already finally decided under section 38(6). The decisive inquiry is whether the issue proposed for reassessment is identical to the earlier adjudicated controversy, not the label of the proceeding. If the matter is the same, the assessing authority lacks jurisdiction; if it is distinct, reassessment remains competent. The Tribunal must first record a clear finding on identity or difference of the matter before sustaining or invalidating the reassessment. Case-Laws VAT and Sales Tax Fri, 10 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159022