https://www.taxtmi.com/caselaws?id=255140 A reassessment completed after an earlier remand was upheld where notice was issued, objections were received, and the assessee participated on merits without then invoking Section 12-C of the Tamil Nadu General Sales Tax Act, 1959. The Court held that the dispute did not fall within Section 12-C and that a party who takes part in the reassessment proceedings cannot later invalidate the assessment on the ground that the provision was not applied. The challenge to the assessment on that basis failed, though liberty was left to pursue the statutory appeal. en-us Wed, 10 Dec 2014 00:00:00 +0530 Thu, 08 Jan 2015 18:37:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255140 A reassessment completed after an earlier remand was upheld where notice was issued, objections were received, and the assessee participated on merits without then invoking Section 12-C of the Tamil Nadu General Sales Tax Act, 1959. The Court held that the dispute did not fall within Section 12-C and that a party who takes part in the reassessment proceedings cannot later invalidate the assessment on the ground that the provision was not applied. The challenge to the assessment on that basis failed, though liberty was left to pursue the statutory appeal. Case-Laws VAT and Sales Tax Wed, 10 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255140