https://www.taxtmi.com/caselaws?id=163722 Finalised assessments for the relevant period could not be reopened for additional sales tax on pulses flour once the department's circular and the later Government Order expressly protected completed assessments from reassessment. The text notes that, after the High Court's ruling on the taxability of flour, the department accepted that assessments finalised up to 31 March 1993 were not to be reopened, and that position was ratified by the Government. Reassessment made contrary to that administrative instruction was therefore not sustainable in law, and the completed assessments were set aside. en-us Fri, 23 Feb 2007 00:00:00 +0530 Tue, 08 Apr 2014 12:21:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163722 Finalised assessments for the relevant period could not be reopened for additional sales tax on pulses flour once the department's circular and the later Government Order expressly protected completed assessments from reassessment. The text notes that, after the High Court's ruling on the taxability of flour, the department accepted that assessments finalised up to 31 March 1993 were not to be reopened, and that position was ratified by the Government. Reassessment made contrary to that administrative instruction was therefore not sustainable in law, and the completed assessments were set aside. Case-Laws VAT and Sales Tax Fri, 23 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163722