https://www.taxtmi.com/caselaws?id=151589 Under section 16 of the Tamil Nadu General Sales Tax Act, reassessment of escaped turnover must be initiated within five years from the expiry of the relevant year. The key question was whether limitation turned on service of the reassessment notice or on its issue. The Madras High Court applied the principle that reassessment proceedings commence when the assessing authority issues the notice initiating revision, not when it is served on the assessee. Because the notice was issued before expiry of the limitation period, the proceedings were treated as in time and the limitation objection based on delayed service failed. en-us Fri, 28 Oct 1977 00:00:00 +0530 Fri, 07 Jun 2013 16:48:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151589 Under section 16 of the Tamil Nadu General Sales Tax Act, reassessment of escaped turnover must be initiated within five years from the expiry of the relevant year. The key question was whether limitation turned on service of the reassessment notice or on its issue. The Madras High Court applied the principle that reassessment proceedings commence when the assessing authority issues the notice initiating revision, not when it is served on the assessee. Because the notice was issued before expiry of the limitation period, the proceedings were treated as in time and the limitation objection based on delayed service failed. Case-Laws VAT and Sales Tax Fri, 28 Oct 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151589