https://www.taxtmi.com/caselaws?id=160310 A quasi-judicial sales tax authority could not sustain a fresh provisional assessment under section 5-A for a period already covered by a binding appellate order granting relief on the same levy. The Court held that the earlier appellate determination had to be respected within the same statutory framework, and the same liability could not be revived for the covered turnover. It also found that resort to provisional assessment after more than two years, when the assessment year had long expired, was unjustified. For these reasons, the provisional assessment was set aside in full and the matter was remitted for final assessment according to law after a reasonable opportunity of hearing. en-us Thu, 05 Aug 1999 00:00:00 +0530 Sat, 14 Dec 2013 13:34:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160310 A quasi-judicial sales tax authority could not sustain a fresh provisional assessment under section 5-A for a period already covered by a binding appellate order granting relief on the same levy. The Court held that the earlier appellate determination had to be respected within the same statutory framework, and the same liability could not be revived for the covered turnover. It also found that resort to provisional assessment after more than two years, when the assessment year had long expired, was unjustified. For these reasons, the provisional assessment was set aside in full and the matter was remitted for final assessment according to law after a reasonable opportunity of hearing. Case-Laws VAT and Sales Tax Thu, 05 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160310