https://www.taxtmi.com/caselaws?id=164596 Section 57 of the Uttarakhand Value Added Tax Act, 2005 cannot be used to reopen a question that has already arisen and been decided in assessment proceedings. Where the assessing authority has considered the issue, including by applying the relevant tax rate, the statutory bar under section 57(1) applies because the matter is no longer an unexamined disputed question. The proper remedy is to challenge the assessment order or consequential orders under the Act, not to seek fresh determination under section 57. The earlier determination may be sufficient even if it is only inferential. en-us Mon, 22 Feb 2010 00:00:00 +0530 Mon, 28 Apr 2014 11:02:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164596 Section 57 of the Uttarakhand Value Added Tax Act, 2005 cannot be used to reopen a question that has already arisen and been decided in assessment proceedings. Where the assessing authority has considered the issue, including by applying the relevant tax rate, the statutory bar under section 57(1) applies because the matter is no longer an unexamined disputed question. The proper remedy is to challenge the assessment order or consequential orders under the Act, not to seek fresh determination under section 57. The earlier determination may be sufficient even if it is only inferential. Case-Laws VAT and Sales Tax Mon, 22 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164596