1988 (5) TMI 351

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....-----------------------------------------------   The judgment of the Court was delivered by   RANGANATH MISRA, J.-This appeal by special leave is directed against the order of the Karnataka High Court in a revision petition taken before it by the Revenue under the Mysore Sales Tax Act, 1957. The respondent- assessee, a dealer under the Act made a return of its gross and taxable turnov....

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....ional demand was set aside. The Tribunal came to hold: "When there is an assessment, in our opinion, once under the Act passed according to law, the same stands as long as it is not set aside under the provisions of the Act. As long as it stands, it is not open to the same authority to ignore the order and pass another order which cannot co- exist with the order that is already passed. It is lega....

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....rities were wrong in having passed an assessment order under section 12-A of the Act in respect of the same turnover against the appellant." The revision taken by the State to the High Court against the order of the Tribunal was disposed of against the Revenue by relying upon an earlier decision of the court in G.K. Chikanarasimhiah v. Assistant Commissioner of Commercial Taxes [1971] 28 STC 98 (....