https://www.taxtmi.com/caselaws?id=128416 Rule 17 of the Madras General Sales Tax Rules, 1939 permits assessment of escaped turnover within three years next succeeding the year to which the tax relates, so the limitation runs from the end of the assessment year, not from its commencement. The rule was also held to be within the rule-making power under section 19(2)(f) of the Madras General Sales Tax Act, 1939, because it stays within the statutory maximum of three years and does not enlarge the prescribed period. The rule was therefore treated as valid and consistent with the enabling Act. en-us Thu, 27 Jul 1961 00:00:00 +0530 Thu, 04 Apr 2013 17:58:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128416 Rule 17 of the Madras General Sales Tax Rules, 1939 permits assessment of escaped turnover within three years next succeeding the year to which the tax relates, so the limitation runs from the end of the assessment year, not from its commencement. The rule was also held to be within the rule-making power under section 19(2)(f) of the Madras General Sales Tax Act, 1939, because it stays within the statutory maximum of three years and does not enlarge the prescribed period. The rule was therefore treated as valid and consistent with the enabling Act. Case-Laws VAT and Sales Tax Thu, 27 Jul 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128416