https://www.taxtmi.com/caselaws?id=413242 Orissa HC held that a concluded reassessment could not be reopened through a later recomputation of surcharge for the same assessment period merely because a subsequent Supreme Court ruling took a different view. The earlier reassessment, which had computed surcharge after set-off of entry tax against OST payable, had attained finality and was never challenged by the Department. On that basis, the fresh demand based on recomputation was unsustainable and was quashed. en-us Wed, 01 Sep 2021 00:00:00 +0530 Wed, 09 Nov 2022 11:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413242 Orissa HC held that a concluded reassessment could not be reopened through a later recomputation of surcharge for the same assessment period merely because a subsequent Supreme Court ruling took a different view. The earlier reassessment, which had computed surcharge after set-off of entry tax against OST payable, had attained finality and was never challenged by the Department. On that basis, the fresh demand based on recomputation was unsustainable and was quashed. Case-Laws VAT and Sales Tax Wed, 01 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413242