https://www.taxtmi.com/caselaws?id=160237 A reassessment notice under the Kerala General Sales Tax Act was treated as unsustainable where the rate of tax had already been concluded in appellate proceedings, because the assessing authority could not reopen a matter that had merged in the appellate order. The notice also failed because Notification S.R.O. No. 1516 of 1990 was held to operate prospectively only and not as a retrospective clarification, so it could not be applied to withdraw the concessional rate for an earlier period. On that basis, the reassessment action was quashed. en-us Mon, 25 Oct 1999 00:00:00 +0530 Thu, 12 Dec 2013 16:30:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160237 A reassessment notice under the Kerala General Sales Tax Act was treated as unsustainable where the rate of tax had already been concluded in appellate proceedings, because the assessing authority could not reopen a matter that had merged in the appellate order. The notice also failed because Notification S.R.O. No. 1516 of 1990 was held to operate prospectively only and not as a retrospective clarification, so it could not be applied to withdraw the concessional rate for an earlier period. On that basis, the reassessment action was quashed. Case-Laws VAT and Sales Tax Mon, 25 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160237