https://www.taxtmi.com/caselaws?id=127640 Reassessment notices under section 11-A of the Central Provinces and Berar Sales Tax Act were confined to the specific assessment period concerned, because the power to reopen turnover was limited to three calendar years from the expiry of that period. On that period-wise construction, the earlier notices were time-barred and without jurisdiction, while the later notices fell within limitation and were valid. Strict construction of the taxing statute was applied in favour of the taxpayer. Use of account books already in the taxing authority's possession for reassessment did not amount to testimonial compulsion, so Article 20(3) was not infringed. en-us Fri, 29 Mar 1957 00:00:00 +0530 Wed, 13 Mar 2013 15:40:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127640 Reassessment notices under section 11-A of the Central Provinces and Berar Sales Tax Act were confined to the specific assessment period concerned, because the power to reopen turnover was limited to three calendar years from the expiry of that period. On that period-wise construction, the earlier notices were time-barred and without jurisdiction, while the later notices fell within limitation and were valid. Strict construction of the taxing statute was applied in favour of the taxpayer. Use of account books already in the taxing authority's possession for reassessment did not amount to testimonial compulsion, so Article 20(3) was not infringed. Case-Laws VAT and Sales Tax Fri, 29 Mar 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127640