https://www.taxtmi.com/caselaws?id=249782 A reassessment was held valid where earlier sales tax incentive assessments had become inconsistent with binding Supreme Court judgments fixing the incentive cut-off at 4 April 1994. The High Court applied section 37 of the Rajasthan Sales Tax Act, 1994, which treats an order as containing a mistake apparent from the record when it is rendered invalid by a Supreme Court decision. On that basis, the assessing officer was competent to rectify the assessments and withdraw the benefit wrongly allowed for later years. The Tax Board and the Deputy Commissioner (Appeals) were found to have erred by ignoring the settled legal position. en-us Sat, 10 Aug 2013 00:00:00 +0530 Wed, 23 Jul 2014 10:49:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249782 A reassessment was held valid where earlier sales tax incentive assessments had become inconsistent with binding Supreme Court judgments fixing the incentive cut-off at 4 April 1994. The High Court applied section 37 of the Rajasthan Sales Tax Act, 1994, which treats an order as containing a mistake apparent from the record when it is rendered invalid by a Supreme Court decision. On that basis, the assessing officer was competent to rectify the assessments and withdraw the benefit wrongly allowed for later years. The Tax Board and the Deputy Commissioner (Appeals) were found to have erred by ignoring the settled legal position. Case-Laws VAT and Sales Tax Sat, 10 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249782