https://www.taxtmi.com/caselaws?id=163619 Alternative remedy was rejected because the writ petitions raised jurisdictional questions on reopening and the effect of prior findings, making the revisional forum not efficacious in the circumstances. Reassessment under the entry tax law was held unsustainable because an earlier final determination had found the work site did not fall within a local area, and no material change in facts, location, or legal foundation was shown. The reassessment notices and consequential assessment order did not specifically address that settled finding, so the completed tax position on the local-area issue could not be reopened on the same factual basis. The notices, reassessment proceedings, and assessment order were quashed. en-us Mon, 21 Nov 2005 00:00:00 +0530 Sat, 05 Apr 2014 15:14:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163619 Alternative remedy was rejected because the writ petitions raised jurisdictional questions on reopening and the effect of prior findings, making the revisional forum not efficacious in the circumstances. Reassessment under the entry tax law was held unsustainable because an earlier final determination had found the work site did not fall within a local area, and no material change in facts, location, or legal foundation was shown. The reassessment notices and consequential assessment order did not specifically address that settled finding, so the completed tax position on the local-area issue could not be reopened on the same factual basis. The notices, reassessment proceedings, and assessment order were quashed. Case-Laws VAT and Sales Tax Mon, 21 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163619