https://www.taxtmi.com/caselaws?id=160080 For limitation under section 10-B(2) of the Rajasthan Sales Tax Act, 1954, the period of two years from communication of the appellate order is computed by excluding the date of communication and counting from the next day, so a fresh assessment made on the corresponding last day is within time. A reassessment made pursuant to appellate remand remains a valid operative order unless set aside in accordance with law; its later reopening does not erase its prior legal existence for limitation purposes. Once the matter is reopened under section 10-C, the further assessment is governed by the specific reopening limitation in section 10-B(1)(iv), running from the dealer's reopening application. en-us Wed, 05 Jan 2000 00:00:00 +0530 Mon, 09 Dec 2013 13:02:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160080 For limitation under section 10-B(2) of the Rajasthan Sales Tax Act, 1954, the period of two years from communication of the appellate order is computed by excluding the date of communication and counting from the next day, so a fresh assessment made on the corresponding last day is within time. A reassessment made pursuant to appellate remand remains a valid operative order unless set aside in accordance with law; its later reopening does not erase its prior legal existence for limitation purposes. Once the matter is reopened under section 10-C, the further assessment is governed by the specific reopening limitation in section 10-B(1)(iv), running from the dealer's reopening application. Case-Laws VAT and Sales Tax Wed, 05 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160080