https://www.taxtmi.com/caselaws?id=150100 For assessment of an unregistered dealer under section 13(5) of the Bihar Sales Tax Act, the expression "period" is construed as a one-year assessment unit, not a single block covering all years of default, so liability is assessed separately for each year. Limitation under section 13(6) begins only when assessment proceedings are actually initiated by notice to the dealer or by a voluntary return; a mere administrative direction is insufficient. On that basis, the notice dated 10 January 1962 marked commencement, and the earlier yearly assessments were time-barred. Section 29(1) of the Bihar Sugar Factories Control Act does not exclude sales tax on sugarcane, as the cess and sales tax are distinct imposts. en-us Fri, 17 Sep 1971 00:00:00 +0530 Wed, 08 May 2013 17:24:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150100 For assessment of an unregistered dealer under section 13(5) of the Bihar Sales Tax Act, the expression "period" is construed as a one-year assessment unit, not a single block covering all years of default, so liability is assessed separately for each year. Limitation under section 13(6) begins only when assessment proceedings are actually initiated by notice to the dealer or by a voluntary return; a mere administrative direction is insufficient. On that basis, the notice dated 10 January 1962 marked commencement, and the earlier yearly assessments were time-barred. Section 29(1) of the Bihar Sugar Factories Control Act does not exclude sales tax on sugarcane, as the cess and sales tax are distinct imposts. Case-Laws VAT and Sales Tax Fri, 17 Sep 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150100