https://www.taxtmi.com/caselaws?id=161384 The earlier 3% concessional rate for sales of mini transformers and television coils was unavailable for assessment year 1994-95 because the concession had been cancelled by G.O. Ms. No. 87 dated 17 March 1993, and a later appellate order for another year could not reopen assessments already made. The writ petitions were also not maintainable to upset assessments that had attained finality, since the petitioners had not pursued the statutory appeal and showed no jurisdictional error or breach of natural justice. The penalty levied on the difference between assessed tax and tax returned was therefore left undisturbed. en-us Fri, 19 Jan 2001 00:00:00 +0530 Fri, 17 Jan 2014 15:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161384 The earlier 3% concessional rate for sales of mini transformers and television coils was unavailable for assessment year 1994-95 because the concession had been cancelled by G.O. Ms. No. 87 dated 17 March 1993, and a later appellate order for another year could not reopen assessments already made. The writ petitions were also not maintainable to upset assessments that had attained finality, since the petitioners had not pursued the statutory appeal and showed no jurisdictional error or breach of natural justice. The penalty levied on the difference between assessed tax and tax returned was therefore left undisturbed. Case-Laws VAT and Sales Tax Fri, 19 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161384