Section 17(6) in Karnataka Tax on Entry of Goods Act, 1979
(6)Where any court makes an order or gives judgment to the effect that any tax assessed under this Act or any other law should have been assessed under a provision of a law different from that under which it was assessed, then in consequence of such order or judgment or to give effect to any finding or direction contained in any such order or judgment, such turnover or part thereof, may be assessed or re-assessed to tax, as the case may be, at any time within five years from the date of such order or judgment, notwithstanding any limitation period which would otherwise be applicable under the law applicable to that assessment or re-assessment.
