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2001 (7) TMI 1120 - SUPREME COURTWhether the sales tax authorities can raise demands on the assessee on the basis of reassessment orders when the original assessment orders for the same assessment years and for the same turnover have been held to be valid? Held that:- Appeal allowed. The contention on behalf of the appellant, however, is that as a result of the review petition filed by the State being allowed by this Court the original assessment orders stand restored and revived finds force as a consequence of the revival and restoration of the original orders of assessment, the authorities cannot base their demand on the orders of reassessment. The reassessment orders may have been valid when made but on restoration and revival of the original orders of assessment, in the circumstances as aforesaid, the State can recover tax calculated on the basis only of the original orders of assessment and is precluded from raising any demand of tax based upon the reassessment orders. The respondents cannot now rely upon the orders of reassessment.
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