1990 (7) TMI 322 - HC - VAT and Sales Tax

Summary

The High Court of Orissa addressed a case under the Orissa Sales Tax Act, 1947. The Tribunal remanded a matter for fresh assessment instead of annulling the entire assessment. The Court found that the assessment was time-barred due to lack of proper notice and ruled in favor of the dealer, stating that assessment cannot be completed beyond the period of limitation but can be based on the return figure. The judgment was agreed upon by both Justices Mohapatra and Mahapatra.