Supreme Court · 2008 INSC 817 · Decided 11 July 2008
M/S. Deepak Agro Foods v. State of Rajasthan and ORS.
- Court
- Supreme Court of India
- Citation
- 2008 INSC 817 · [2008] 10 S.C.R. 877
- Case number
- CIVIL APPEAL No. 4327/2008
- Decided
- 11 July 2008
- Bench
- C.K. THAKKER, D.K. JAIN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
A B Rajasthan Sales Tax Act, 1994 - Chapter IV - s.29 - Fresh assessment -Limitation - Held: If assessment order is set aside by Appellate Authority, fresh assessment has to be . completed within two years from date of communication of the : C order in appeal to the Assessing Authority and not I Order - "Null and void" order and "illegal or irregular" order -Distinction between - Explained and eluci- D dated. The High Court, by the impugned orders, set aside assessment orders passed under the Rajasthan Sales Tax Act, 1994, in respect of the assessment years
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