https://www.taxtmi.com/caselaws?id=263377 Completed assessments under the State sales tax law could not be reopened on the basis of a later departmental clarification drawn from an interpretation of the Central Excise Tariff. The clarification, issued after finalisation of the assessments, could not retrospectively enhance the tax rate or create a new fiscal burden. Where the tax entry remained ambiguous, the benefit had to be given to the assessee. The challenge to the writ court's order failed, and the protection of finalised assessments against retrospective revision was affirmed. en-us Wed, 05 Aug 2015 00:00:00 +0530 Wed, 28 Oct 2020 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263377 Completed assessments under the State sales tax law could not be reopened on the basis of a later departmental clarification drawn from an interpretation of the Central Excise Tariff. The clarification, issued after finalisation of the assessments, could not retrospectively enhance the tax rate or create a new fiscal burden. Where the tax entry remained ambiguous, the benefit had to be given to the assessee. The challenge to the writ court's order failed, and the protection of finalised assessments against retrospective revision was affirmed. Case-Laws VAT and Sales Tax Wed, 05 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263377