1990 (11) TMI 391

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....ainst the judgment of the Rajasthan Sales Tax Tribunal, Ajmer, dated September 10, 1986, passed in Sales Tax Appeal No. 243/1985/ST/Pali. In this case the only point urged by the learned counsel is that as the reassessment had already been made in pursuance of the remand order on August 5, 1986, which was within two years of the receipt of communication, the Tribunal was wrong in holding that: ....

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.... such assessments pending on the date of commencement of the Rajasthan Sales Tax (Amendment) Act, 1979, shall be completed within one year from the date of such commencement or within two years from the date of communication of such order to the assessing authority, whichever is later." Counsel's submission was that when the reassessment had been made the appeal pending before the Tribunal had ....