2000 (1) TMI 970

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ment year 198889. S.B. Sales Tax Revision No. 1051 of 1999 relates to assessment under the Central Sales Tax Act and S.B. Sales Tax Revision No. 1050 of 1999 pertains to assessment under the Rajasthan Sales Tax Act. 3.. The order under challenge has been passed in pursuance of the reassessment proceedings initiated on March 15, 1995 by issuing a notice under section 12 of the Rajasthan Sales Tax .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ssessment proceedings pertaining to assessment year 198889, the limitation for exercising such power had already expired. In this view of the matter, the initiation of proceedings against the respondentassessee were wholly without jurisdiction and void ab initio. Therefore, these proceedings cannot be sustained. 4.. Accordingly, these revisions have no force and they are hereby dismissed with no .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X