https://www.taxtmi.com/caselaws?id=127954 A notice issued by the competent assessing authority within the prescribed limitation period validly initiates assessment proceedings. The record showed that the Sales Tax Officer was the authority to receive and scrutinise the returns in the first instance, and it was not established on the relevant date that the dealer's turnover exceeded the pecuniary limit removing that jurisdiction. The later transfer of the case to the Assistant Commissioner did not retrospectively invalidate steps already taken within jurisdiction, and the subsequent notices did not affect the legality of proceedings that had lawfully commenced earlier. The challenge to jurisdiction and limitation therefore failed. en-us Fri, 03 Jul 1959 00:00:00 +0530 Mon, 25 Mar 2013 11:29:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127954 A notice issued by the competent assessing authority within the prescribed limitation period validly initiates assessment proceedings. The record showed that the Sales Tax Officer was the authority to receive and scrutinise the returns in the first instance, and it was not established on the relevant date that the dealer's turnover exceeded the pecuniary limit removing that jurisdiction. The later transfer of the case to the Assistant Commissioner did not retrospectively invalidate steps already taken within jurisdiction, and the subsequent notices did not affect the legality of proceedings that had lawfully commenced earlier. The challenge to jurisdiction and limitation therefore failed. Case-Laws VAT and Sales Tax Fri, 03 Jul 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127954