https://www.taxtmi.com/caselaws?id=338430 Reassessment under the Assam General Sales Tax Act was held barred where the show-cause notice was issued after the statutory period had expired, so the power to reopen concluded assessments had been lost. The text further notes that a later ruling on the concessional-rate notification only clarified its non-retrospective effect and did not revive a time-barred reassessment power. On that basis, the reassessment orders, together with the additional tax and interest demand, were quashed as unsustainable. en-us Tue, 17 Jan 2017 00:00:00 +0530 Thu, 22 Mar 2018 16:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338430 Reassessment under the Assam General Sales Tax Act was held barred where the show-cause notice was issued after the statutory period had expired, so the power to reopen concluded assessments had been lost. The text further notes that a later ruling on the concessional-rate notification only clarified its non-retrospective effect and did not revive a time-barred reassessment power. On that basis, the reassessment orders, together with the additional tax and interest demand, were quashed as unsustainable. Case-Laws VAT and Sales Tax Tue, 17 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338430