https://www.taxtmi.com/caselaws?id=128085 Where the Sales Tax Act prescribed a three-year limitation for issuing notice under section 11(2), that limit applied to the notice stage and not to completion of the assessment under section 11(1). An assessment could therefore be made after three years from the relevant period, but a notice issued beyond that period was barred. The appeals failed because the impugned notice was time-barred, and the order setting it aside remained undisturbed. en-us Thu, 05 Mar 1959 00:00:00 +0530 Thu, 28 Mar 2013 15:14:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128085 Where the Sales Tax Act prescribed a three-year limitation for issuing notice under section 11(2), that limit applied to the notice stage and not to completion of the assessment under section 11(1). An assessment could therefore be made after three years from the relevant period, but a notice issued beyond that period was barred. The appeals failed because the impugned notice was time-barred, and the order setting it aside remained undisturbed. Case-Laws VAT and Sales Tax Thu, 05 Mar 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128085