Wednesday 11 June 2014

Assessment of escaped turnover set aside as it was beyond limitation period prescribed under Tamil N

CST & VAT : Where for assessment year 1997-98, Assessing Authority completed assessment of assessee on 11-3-2000 and subsequently he, on representation made by assessee, made rectifications in above order and passed revised order on 2-7-2002 and further he issued on assessee a pre revision notice dated 5-4-2004 and by order dated 23-8-2004 passed under section 16(1)(a) of Tamil Nadu General Sales Tax Act, 1959 revised assessment order, above order dated 23-8-2004 was beyond period of limitation


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