https://www.taxtmi.com/caselaws?id=287694 A second reassessment covering the same tax periods under the Central Sales Tax Act and the Karnataka Value Added Tax Act was held unsustainable because the earlier reassessment for those periods had already been completed by the designated authority. The later notice and order were treated as a duplication of concluded proceedings, and the court found the subsequent exercise to be without jurisdiction. The reassessment order was therefore illegal, bad in law, and set aside in favour of the assessee. en-us Mon, 15 Feb 2016 00:00:00 +0530 Tue, 28 Apr 2020 12:51:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287694 A second reassessment covering the same tax periods under the Central Sales Tax Act and the Karnataka Value Added Tax Act was held unsustainable because the earlier reassessment for those periods had already been completed by the designated authority. The later notice and order were treated as a duplication of concluded proceedings, and the court found the subsequent exercise to be without jurisdiction. The reassessment order was therefore illegal, bad in law, and set aside in favour of the assessee. Case-Laws VAT and Sales Tax Mon, 15 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287694