https://www.taxtmi.com/caselaws?id=395497 The Court held that an assessing authority could reopen, review and revise its own assessment order where the tax framework permitted such action, and answered that issue in favour of the revenue. It also held that a notification exempting specified footwear only when the sale price did not exceed a stated limit was a conditional exemption, not a general exemption, so it did not trigger the benefit of Section 8(2A) of the Central Sales Tax Act, 1956. The reference was answered against the assessee, and the exemption claim failed. en-us Mon, 18 May 2020 00:00:00 +0530 Mon, 25 May 2020 17:14:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395497 The Court held that an assessing authority could reopen, review and revise its own assessment order where the tax framework permitted such action, and answered that issue in favour of the revenue. It also held that a notification exempting specified footwear only when the sale price did not exceed a stated limit was a conditional exemption, not a general exemption, so it did not trigger the benefit of Section 8(2A) of the Central Sales Tax Act, 1956. The reference was answered against the assessee, and the exemption claim failed. Case-Laws VAT and Sales Tax Mon, 18 May 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395497