https://www.taxtmi.com/caselaws?id=160999 The Court dismissed the petition challenging the sales tax assessment order for the period from August 1, 1989, to July 31, 1990, emphasizing that each assessment year is distinct. The Court held that the decision of the Board of Revenue for an earlier period could not automatically apply to subsequent years. The challenge based on factual submissions beyond the Court's scope was rejected, and the plea under article 14 was deemed without merit. The Court concluded that the petition lacked merit, dismissed it, and ordered the refund of any security amount deposited by the petitioner. en-us Wed, 14 Feb 2001 00:00:00 +0530 Sat, 28 Dec 2013 11:59:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160999 The Court dismissed the petition challenging the sales tax assessment order for the period from August 1, 1989, to July 31, 1990, emphasizing that each assessment year is distinct. The Court held that the decision of the Board of Revenue for an earlier period could not automatically apply to subsequent years. The challenge based on factual submissions beyond the Court's scope was rejected, and the plea under article 14 was deemed without merit. The Court concluded that the petition lacked merit, dismissed it, and ordered the refund of any security amount deposited by the petitioner. Case-Laws VAT and Sales Tax Wed, 14 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160999