https://www.taxtmi.com/caselaws?id=161655 The earlier writ decision had quashed only the reassessment concerning turnover from exim scrips under the Central Sales Tax Act, 1956, and left the original assessment intact. Because that original assessment was not set aside, the doctrine of merger did not extinguish or absorb it, and the assessing authority retained jurisdiction to pass a further order consistent with the surviving assessment. The Court also found no legal infirmity or demonstrated prejudice from the absence of a show cause notice and rejected the ancillary objections raised in writ jurisdiction. The reassessment challenge therefore failed, and the impugned order was upheld. en-us Tue, 29 Jun 2004 00:00:00 +0530 Mon, 03 Feb 2014 16:11:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161655 The earlier writ decision had quashed only the reassessment concerning turnover from exim scrips under the Central Sales Tax Act, 1956, and left the original assessment intact. Because that original assessment was not set aside, the doctrine of merger did not extinguish or absorb it, and the assessing authority retained jurisdiction to pass a further order consistent with the surviving assessment. The Court also found no legal infirmity or demonstrated prejudice from the absence of a show cause notice and rejected the ancillary objections raised in writ jurisdiction. The reassessment challenge therefore failed, and the impugned order was upheld. Case-Laws VAT and Sales Tax Tue, 29 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161655