https://www.taxtmi.com/caselaws?id=128098 A validating amendment to section 11-A of the Central Provinces and Berar Sales Tax Act expressly excluded its limitation period from proceedings under section 11, thereby negating the earlier Full Bench view that the three-year limit could be read into section 11(2). The amendment was treated as applying to pending and future proceedings, so notices under section 11(2) were valid even if issued more than three years after the relevant assessment period. The earlier limitation-based objection therefore failed, and the reference was answered for the revenue. en-us Tue, 16 Feb 1960 00:00:00 +0530 Thu, 28 Mar 2013 16:04:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128098 A validating amendment to section 11-A of the Central Provinces and Berar Sales Tax Act expressly excluded its limitation period from proceedings under section 11, thereby negating the earlier Full Bench view that the three-year limit could be read into section 11(2). The amendment was treated as applying to pending and future proceedings, so notices under section 11(2) were valid even if issued more than three years after the relevant assessment period. The earlier limitation-based objection therefore failed, and the reference was answered for the revenue. Case-Laws VAT and Sales Tax Tue, 16 Feb 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128098