https://www.taxtmi.com/caselaws?id=162164 The Orissa Sales Tax Act, 1947 does not permit the same turnover to be taxed twice. A second assessment under section 12(5) could not validly duplicate turnover already assessed under section 12(4) for the same assessment year, particularly once the earlier assessment had attained finality. Any further assessment, if required, had to be confined to turnover not previously assessed and the assessing authority was expected to verify the earlier assessment records before proceeding. The impugned second assessment was therefore unsustainable to the extent it repeated the already assessed turnover. en-us Wed, 04 Aug 2004 00:00:00 +0530 Thu, 20 Feb 2014 12:07:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162164 The Orissa Sales Tax Act, 1947 does not permit the same turnover to be taxed twice. A second assessment under section 12(5) could not validly duplicate turnover already assessed under section 12(4) for the same assessment year, particularly once the earlier assessment had attained finality. Any further assessment, if required, had to be confined to turnover not previously assessed and the assessing authority was expected to verify the earlier assessment records before proceeding. The impugned second assessment was therefore unsustainable to the extent it repeated the already assessed turnover. Case-Laws VAT and Sales Tax Wed, 04 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162164