https://www.taxtmi.com/caselaws?id=258612 The court held that an audit assessment under Section 42 cannot follow an assessment under Section 43 for the same period under the OVAT Act. It concluded that taxing the same turnover twice is impermissible and set aside the assessment order under Section 42 for the period in question. The court allowed the petitioner to be assessed under Section 42 excluding the period already assessed under Section 43, emphasizing statutory interpretation in line with legislative intent. en-us Wed, 18 Mar 2015 00:00:00 +0530 Sat, 24 Oct 2015 10:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258612 The court held that an audit assessment under Section 42 cannot follow an assessment under Section 43 for the same period under the OVAT Act. It concluded that taxing the same turnover twice is impermissible and set aside the assessment order under Section 42 for the period in question. The court allowed the petitioner to be assessed under Section 42 excluding the period already assessed under Section 43, emphasizing statutory interpretation in line with legislative intent. Case-Laws VAT and Sales Tax Wed, 18 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258612