https://www.taxtmi.com/caselaws?id=159824 A transferred writ petition was maintained despite an alternative-remedy objection because the Tribunal had to decide transferred matters on merits and the challenge also questioned the validity of the provision and notifications. Section 12 of the Rajasthan Sales Tax Act, 1954, was treated as a valid reassessment provision, distinct from income-tax reopening rules, and reassessment was within time and scope where turnover had escaped assessment or been assessed too low. A later notification expressly excluded soaps and detergents in powder form from the concessional soap entry, so washing powder was correctly placed in the residuary category; the fiscal classification was upheld as having a rational basis. en-us Wed, 09 Jul 1997 00:00:00 +0530 Mon, 02 Dec 2013 15:58:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159824 A transferred writ petition was maintained despite an alternative-remedy objection because the Tribunal had to decide transferred matters on merits and the challenge also questioned the validity of the provision and notifications. Section 12 of the Rajasthan Sales Tax Act, 1954, was treated as a valid reassessment provision, distinct from income-tax reopening rules, and reassessment was within time and scope where turnover had escaped assessment or been assessed too low. A later notification expressly excluded soaps and detergents in powder form from the concessional soap entry, so washing powder was correctly placed in the residuary category; the fiscal classification was upheld as having a rational basis. Case-Laws VAT and Sales Tax Wed, 09 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159824