https://www.taxtmi.com/caselaws?id=433183 The Orissa High Court ruled in favor of the Assessee, M/s. Steel Authority of India Limited (SAIL), in a case concerning the jurisdiction of the Assessing Officer to reopen assessments under Rule 17 (8) of the CST (O) Rules for AY 1986-87 and 1987-88. The Court held that the Assessing Officer lacked the authority to reassess the cases due to the absence of power of reassessment during the relevant years. Consequently, the reassessment orders were set aside, and the original assessment orders were reinstated, as they had not categorized inter-branch transfers as inter-State sales. en-us Wed, 18 Jan 2023 00:00:00 +0530 Tue, 24 Jan 2023 10:10:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433183 The Orissa High Court ruled in favor of the Assessee, M/s. Steel Authority of India Limited (SAIL), in a case concerning the jurisdiction of the Assessing Officer to reopen assessments under Rule 17 (8) of the CST (O) Rules for AY 1986-87 and 1987-88. The Court held that the Assessing Officer lacked the authority to reassess the cases due to the absence of power of reassessment during the relevant years. Consequently, the reassessment orders were set aside, and the original assessment orders were reinstated, as they had not categorized inter-branch transfers as inter-State sales. Case-Laws VAT and Sales Tax Wed, 18 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433183