https://www.taxtmi.com/caselaws?id=161245 The High Court of Gujarat ruled in favor of the petitioner, quashing the order extending the period of limitation for completing assessments. The court emphasized the necessity of valid and extraordinary reasons for such extensions, citing the decision in Fag Precision Bearings v. Sales Tax Officer. Additionally, the court affirmed the exemption of chicory roots from taxation under the State law, despite Revenue's arguments, and vacated any assessment orders resulting from the impugned order. en-us Fri, 04 Dec 1998 00:00:00 +0530 Mon, 13 Jan 2014 14:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161245 The High Court of Gujarat ruled in favor of the petitioner, quashing the order extending the period of limitation for completing assessments. The court emphasized the necessity of valid and extraordinary reasons for such extensions, citing the decision in Fag Precision Bearings v. Sales Tax Officer. Additionally, the court affirmed the exemption of chicory roots from taxation under the State law, despite Revenue's arguments, and vacated any assessment orders resulting from the impugned order. Case-Laws VAT and Sales Tax Fri, 04 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161245