https://www.taxtmi.com/caselaws?id=144129 Reassessment proceedings after remand remained subject to the limitation period governing escaped assessments under rule 33(1) of the General Sales Tax Rules. The court rejected the argument that the rule applied only to original or suo motu assessments, holding that neither an original assessment nor a reassessment can validly be completed after the prescribed time-limit. The fact that the limitation was set out in a rule rather than the parent Act made no legal difference. The later assessment and the appellate order were therefore outside the permissible period and liable to be quashed. en-us Mon, 21 Feb 1966 00:00:00 +0530 Sat, 20 Apr 2013 10:03:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=144129 Reassessment proceedings after remand remained subject to the limitation period governing escaped assessments under rule 33(1) of the General Sales Tax Rules. The court rejected the argument that the rule applied only to original or suo motu assessments, holding that neither an original assessment nor a reassessment can validly be completed after the prescribed time-limit. The fact that the limitation was set out in a rule rather than the parent Act made no legal difference. The later assessment and the appellate order were therefore outside the permissible period and liable to be quashed. Case-Laws VAT and Sales Tax Mon, 21 Feb 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=144129