https://www.taxtmi.com/caselaws?id=351282 A completed sales tax assessment could not be reopened by a show cause notice seeking to reclassify turnover at a higher rate, because the issue had already been covered by binding precedent and the assessment had been finalised. A retrospective clarification could not unsettle a concluded assessment, especially where the statutory entry remained unamended and the same reopening had previously been held without jurisdiction. The notice was quashed as unsustainable. en-us Tue, 07 Nov 2017 00:00:00 +0530 Thu, 23 Nov 2017 11:26:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351282 A completed sales tax assessment could not be reopened by a show cause notice seeking to reclassify turnover at a higher rate, because the issue had already been covered by binding precedent and the assessment had been finalised. A retrospective clarification could not unsettle a concluded assessment, especially where the statutory entry remained unamended and the same reopening had previously been held without jurisdiction. The notice was quashed as unsustainable. Case-Laws VAT and Sales Tax Tue, 07 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351282