https://www.taxtmi.com/caselaws?id=100481 Sales tax assessment proceedings under Section 11(4) and Section 11(5) are not barred by limitation merely because the final assessment order is passed after three years. The statutory period is satisfied when proceedings are validly commenced by a return or by notice issued and served within time, and the proceedings remain pending until final assessment. On that basis, the assessment was held not time-barred and the challenge to quash the proceedings on limitation grounds failed. en-us Tue, 04 Apr 1967 00:00:00 +0530 Fri, 20 Sep 2013 12:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100481 Sales tax assessment proceedings under Section 11(4) and Section 11(5) are not barred by limitation merely because the final assessment order is passed after three years. The statutory period is satisfied when proceedings are validly commenced by a return or by notice issued and served within time, and the proceedings remain pending until final assessment. On that basis, the assessment was held not time-barred and the challenge to quash the proceedings on limitation grounds failed. Case-Laws VAT and Sales Tax Tue, 04 Apr 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100481