https://www.taxtmi.com/caselaws?id=415811 The Court held that reassessment under Section 43(1) of the OVAT Act without completion of initial assessment under Sections 39, 40, 42, or 44 is unsustainable. The Court set aside the Tribunal's order and subsequent orders, ruling in favor of the Petitioner, concluding that the reassessment in the case was legally flawed. en-us Wed, 01 Dec 2021 00:00:00 +0530 Fri, 08 Sep 2023 12:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415811 The Court held that reassessment under Section 43(1) of the OVAT Act without completion of initial assessment under Sections 39, 40, 42, or 44 is unsustainable. The Court set aside the Tribunal's order and subsequent orders, ruling in favor of the Petitioner, concluding that the reassessment in the case was legally flawed. Case-Laws VAT and Sales Tax Wed, 01 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415811