https://www.taxtmi.com/caselaws?id=128910 Fresh assessment of escaped turnover under rule 33(1) of the General Sales Tax Rules, 1950 had to be completed within three years next succeeding the assessment year. After the appellate tribunal set aside the earlier orders and directed a fresh assessment, that limitation continued to govern the reassessment. Because the fresh assessment for 1955-56 was made after 31 March 1959, it fell outside the prescribed period and was treated as time-barred. The assessment could not be sustained on that basis and was liable to be set aside. en-us Tue, 02 Jun 1964 00:00:00 +0530 Mon, 15 Apr 2013 09:44:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128910 Fresh assessment of escaped turnover under rule 33(1) of the General Sales Tax Rules, 1950 had to be completed within three years next succeeding the assessment year. After the appellate tribunal set aside the earlier orders and directed a fresh assessment, that limitation continued to govern the reassessment. Because the fresh assessment for 1955-56 was made after 31 March 1959, it fell outside the prescribed period and was treated as time-barred. The assessment could not be sustained on that basis and was liable to be set aside. Case-Laws VAT and Sales Tax Tue, 02 Jun 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128910