https://www.taxtmi.com/caselaws?id=160629 On an open remand setting aside the original assessment in toto and directing de novo disposal, the original assessment ceased to operate and was replaced by the fresh assessment order. For revision under section 35 of the Kerala General Sales Tax Act, 1963, limitation ran from the date of that fresh assessment, because that was the order giving rise to the revenue prejudice complained of. The limitation period therefore could not be computed from the earlier, superseded assessment. On this basis, the revisional order was held to be within jurisdiction and not barred by limitation. en-us Thu, 12 Oct 2000 00:00:00 +0530 Sat, 21 Dec 2013 12:07:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160629 On an open remand setting aside the original assessment in toto and directing de novo disposal, the original assessment ceased to operate and was replaced by the fresh assessment order. For revision under section 35 of the Kerala General Sales Tax Act, 1963, limitation ran from the date of that fresh assessment, because that was the order giving rise to the revenue prejudice complained of. The limitation period therefore could not be computed from the earlier, superseded assessment. On this basis, the revisional order was held to be within jurisdiction and not barred by limitation. Case-Laws VAT and Sales Tax Thu, 12 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160629