https://www.taxtmi.com/caselaws?id=174770 The Supreme Court remitted the cases back to the Assessing Officer for fresh assessment due to the "same goods" theory applied by appellate authorities and High Courts. This decision followed the precedent set in State of Karnataka v. Azad Coach Builders Private Limited, requiring a reassessment. The Court directed the Assessing Officer to promptly complete the fresh assessments within four months, allowing both parties to present additional evidence and legal grounds. No costs were awarded in the appeals, and the Assessing Officer was barred from taking coercive measures for a month after issuing the assessment order. en-us Thu, 24 Nov 2011 00:00:00 +0530 Sat, 26 Dec 2015 17:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174770 The Supreme Court remitted the cases back to the Assessing Officer for fresh assessment due to the "same goods" theory applied by appellate authorities and High Courts. This decision followed the precedent set in State of Karnataka v. Azad Coach Builders Private Limited, requiring a reassessment. The Court directed the Assessing Officer to promptly complete the fresh assessments within four months, allowing both parties to present additional evidence and legal grounds. No costs were awarded in the appeals, and the Assessing Officer was barred from taking coercive measures for a month after issuing the assessment order. Case-Laws VAT and Sales Tax Thu, 24 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174770