https://www.taxtmi.com/caselaws?id=465444 A provisional assessment notice under Rule 12(1) of the Central Sales Tax (Orissa) Rules, 1957 was treated as distinct from an earlier notice under Rule 12(4) that had been quashed on limitation for the same tax period. The earlier quashing did not automatically invalidate the later notice because the two provisions operate in different fields. The Court also noted that the provisional assessment was appealable, so writ interference was not warranted where a statutory appellate remedy was available. en-us Mon, 26 Jun 2023 00:00:00 +0530 Tue, 23 Dec 2025 21:14:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465444 A provisional assessment notice under Rule 12(1) of the Central Sales Tax (Orissa) Rules, 1957 was treated as distinct from an earlier notice under Rule 12(4) that had been quashed on limitation for the same tax period. The earlier quashing did not automatically invalidate the later notice because the two provisions operate in different fields. The Court also noted that the provisional assessment was appealable, so writ interference was not warranted where a statutory appellate remedy was available. Case-Laws VAT / Sales Tax Mon, 26 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465444