https://www.taxtmi.com/caselaws?id=160998 The Gujarat High Court text notes that a provisional assessment under section 41B of the Gujarat Sales Tax Act, 1969, together with consequential attachment, cancellation of registration and security-demand orders, could not be sustained where an earlier binding decision required reconsideration in light of the apex Court's principles and the State's recorded stand. It records that genuine transactions would not be hit by section 30AA and its proviso, and therefore the impugned provisional assessment lost its foundation. The provisional assessment and all consequential coercive orders were quashed and the matter was directed to be decided afresh in accordance with law. en-us Thu, 27 Dec 2001 00:00:00 +0530 Sat, 28 Dec 2013 11:57:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160998 The Gujarat High Court text notes that a provisional assessment under section 41B of the Gujarat Sales Tax Act, 1969, together with consequential attachment, cancellation of registration and security-demand orders, could not be sustained where an earlier binding decision required reconsideration in light of the apex Court's principles and the State's recorded stand. It records that genuine transactions would not be hit by section 30AA and its proviso, and therefore the impugned provisional assessment lost its foundation. The provisional assessment and all consequential coercive orders were quashed and the matter was directed to be decided afresh in accordance with law. Case-Laws VAT and Sales Tax Thu, 27 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160998