https://www.taxtmi.com/caselaws?id=167810 Reassessment under section 30(3) of the Rajasthan Sales Tax Act, 1994 was treated as barred by limitation where it was initiated more than five years after the original assessment. The earlier High Court decision, which had already gone against the Revenue and dismissed its revision, did not create a fresh cause of action or extend the statutory period for reopening the assessment. On that reasoning, the attempt to reopen the assessment after expiry of the limitation period could not be sustained, and the revision petitions were stated to be liable to dismissal in favour of the assessee. en-us Tue, 15 Nov 2011 00:00:00 +0530 Thu, 01 Jan 2015 22:09:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167810 Reassessment under section 30(3) of the Rajasthan Sales Tax Act, 1994 was treated as barred by limitation where it was initiated more than five years after the original assessment. The earlier High Court decision, which had already gone against the Revenue and dismissed its revision, did not create a fresh cause of action or extend the statutory period for reopening the assessment. On that reasoning, the attempt to reopen the assessment after expiry of the limitation period could not be sustained, and the revision petitions were stated to be liable to dismissal in favour of the assessee. Case-Laws VAT and Sales Tax Tue, 15 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167810