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<h1>Limitation period for tax proceedings under Madhya Pradesh Sales Tax Act starts from notice issuance</h1> <h3>Holamal Dulanamal Kirana Merchant Versus Commissioner of Sales Tax, Madhya Pradesh</h3> Holamal Dulanamal Kirana Merchant Versus Commissioner of Sales Tax, Madhya Pradesh - [1997] 104 STC 463 (MP) The High Court of Madhya Pradesh ruled in favor of the Revenue in a case involving the initiation of proceedings under section 39(2) of the Madhya Pradesh General Sales Tax Act, 1958. The Court held that the period of three years for limitation is to be computed from the date of issue of the notice, not from the date of service. The reference was answered in favor of the Revenue.