https://www.taxtmi.com/caselaws?id=161627 The Rajasthan High Court noted conflicting authorities on whether reassessment under the Rajasthan Sales Tax Act can be invoked for a mere change of opinion, and held that this issue should be decided by a larger Bench rather than re-examined by a co-ordinate Bench. It also left open the interpretation of the 6 May 1986 partial exemption notification and the jurisdictional challenge to Anti Evasion officers issuing the reassessment notice, to be considered in light of the larger Bench ruling. The proceedings were accordingly referred for authoritative determination on the core reassessment questions. en-us Mon, 24 Mar 2003 00:00:00 +0530 Mon, 03 Feb 2014 12:20:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161627 The Rajasthan High Court noted conflicting authorities on whether reassessment under the Rajasthan Sales Tax Act can be invoked for a mere change of opinion, and held that this issue should be decided by a larger Bench rather than re-examined by a co-ordinate Bench. It also left open the interpretation of the 6 May 1986 partial exemption notification and the jurisdictional challenge to Anti Evasion officers issuing the reassessment notice, to be considered in light of the larger Bench ruling. The proceedings were accordingly referred for authoritative determination on the core reassessment questions. Case-Laws VAT and Sales Tax Mon, 24 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161627