https://www.taxtmi.com/caselaws?id=152502 A notice under section 10(2) of the Rajasthan Sales Tax Act, 1954 could be issued only where a return had been filed under section 7(1). If no return was filed and no assessment had been made, the turnover was treated as escaped assessment, so section 12(1) applied and the eight-year bar in section 12(2) governed the notice period. The court also treated escaped assessment as covering cases where no assessment proceedings were ever initiated. A composite notice covering both time-barred years and years still within limitation was therefore invalid and was quashed, while fresh notice for periods within limitation remained permissible. en-us Thu, 18 Jan 1979 00:00:00 +0530 Fri, 05 Jul 2013 16:27:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152502 A notice under section 10(2) of the Rajasthan Sales Tax Act, 1954 could be issued only where a return had been filed under section 7(1). If no return was filed and no assessment had been made, the turnover was treated as escaped assessment, so section 12(1) applied and the eight-year bar in section 12(2) governed the notice period. The court also treated escaped assessment as covering cases where no assessment proceedings were ever initiated. A composite notice covering both time-barred years and years still within limitation was therefore invalid and was quashed, while fresh notice for periods within limitation remained permissible. Case-Laws VAT and Sales Tax Thu, 18 Jan 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152502