Supreme Court of India
M/s. Deepak Agro Foods v. State of Rajasthan and Ors.
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From the headnote
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 : order in appeal to the Assessing Authority and not from the date of order in appeal. . Judgment I Order - "Null and void" order and "illegal or irregular " order -Distinction between - Explained and eluci- 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
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