https://www.taxtmi.com/caselaws?id=151129 In revision proceedings under section 39(2) of the M.P. General Sales Tax Act, 1958, the relevant date for limitation is the date on which the Commissioner issues the notice. The view that limitation should run until service of notice on the assessee was not accepted, because earlier authority had already treated timely issue of notice as sufficient to commence revision within time. en-us Tue, 26 Aug 1975 00:00:00 +0530 Thu, 30 May 2013 16:44:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151129 In revision proceedings under section 39(2) of the M.P. General Sales Tax Act, 1958, the relevant date for limitation is the date on which the Commissioner issues the notice. The view that limitation should run until service of notice on the assessee was not accepted, because earlier authority had already treated timely issue of notice as sufficient to commence revision within time. Case-Laws VAT and Sales Tax Tue, 26 Aug 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151129