https://www.taxtmi.com/caselaws?id=144135 Escaped turnover could be brought to tax only if the statutory action was initiated within three years from the close of the assessment year under rule 33(1) of the General Sales Tax Rules. An earlier exemption order did not bar reassessment if the turnover was later found taxable, but that power remained subject to the limitation period. A notice issued after 31 March 1959 for the 1955-56 assessment year was outside the permissible time and could not sustain reassessment, leaving such action without jurisdiction. en-us Fri, 04 Feb 1966 00:00:00 +0530 Sat, 20 Apr 2013 10:41:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=144135 Escaped turnover could be brought to tax only if the statutory action was initiated within three years from the close of the assessment year under rule 33(1) of the General Sales Tax Rules. An earlier exemption order did not bar reassessment if the turnover was later found taxable, but that power remained subject to the limitation period. A notice issued after 31 March 1959 for the 1955-56 assessment year was outside the permissible time and could not sustain reassessment, leaving such action without jurisdiction. Case-Laws VAT and Sales Tax Fri, 04 Feb 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=144135