https://www.taxtmi.com/caselaws?id=127711 Limitation under section 11-A of the C.P. and Berar Sales Tax Act, 1947 did not govern a registered dealer's first assessment, because that provision applied only to reassessment or additional assessment after a final assessment and escaped turnover. Section 11(5) also did not apply, as it was confined to an unregistered dealer's wilful failure to register. For a pending original assessment under section 11(1) to section 11(4), including best judgment assessment on default of return, there was no final assessment or statutory escaped turnover. The three-year limit in section 11-A could not be imported into the original assessment process, so the limitation challenge failed and the department could proceed under section 11. en-us Fri, 13 Dec 1957 00:00:00 +0530 Thu, 14 Mar 2013 16:27:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127711 Limitation under section 11-A of the C.P. and Berar Sales Tax Act, 1947 did not govern a registered dealer's first assessment, because that provision applied only to reassessment or additional assessment after a final assessment and escaped turnover. Section 11(5) also did not apply, as it was confined to an unregistered dealer's wilful failure to register. For a pending original assessment under section 11(1) to section 11(4), including best judgment assessment on default of return, there was no final assessment or statutory escaped turnover. The three-year limit in section 11-A could not be imported into the original assessment process, so the limitation challenge failed and the department could proceed under section 11. Case-Laws VAT and Sales Tax Fri, 13 Dec 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127711