https://www.taxtmi.com/caselaws?id=163050 A fresh assessment made pursuant to a remand under the Madhya Pradesh General Sales Tax Act had to be completed within two calendar years from the remand order under section 18(8)(a). The later dismissal of the second appeal did not extend that statutory period, and an executive direction could not override the limitation. Section 19A was inapplicable because it concerns reassessment after an earlier order becomes erroneous and prejudicial to revenue in light of a final court or tribunal order, which was not the position here. The 1998 fresh assessment orders were therefore time-barred and illegal. en-us Thu, 23 Nov 2006 00:00:00 +0530 Thu, 20 Mar 2014 18:52:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163050 A fresh assessment made pursuant to a remand under the Madhya Pradesh General Sales Tax Act had to be completed within two calendar years from the remand order under section 18(8)(a). The later dismissal of the second appeal did not extend that statutory period, and an executive direction could not override the limitation. Section 19A was inapplicable because it concerns reassessment after an earlier order becomes erroneous and prejudicial to revenue in light of a final court or tribunal order, which was not the position here. The 1998 fresh assessment orders were therefore time-barred and illegal. Case-Laws VAT and Sales Tax Thu, 23 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163050