https://www.taxtmi.com/caselaws?id=152596 Reassessment of inter-State turnover carried out to give effect to binding Supreme Court directions, after retrospective amendment of the Central Sales Tax Act, was treated as part of a continuous assessment chain rather than ordinary escaped-turnover proceedings. The court held that the limitation under section 16(1) of the Tamil Nadu General Sales Tax Act, 1959, did not bar such reassessment, because the usual time limit did not operate in the same way where a fresh order was passed pursuant to judicial directions. The limitation plea was rejected and the reassessment was sustained. en-us Sat, 31 Dec 1977 00:00:00 +0530 Sat, 06 Jul 2013 18:15:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152596 Reassessment of inter-State turnover carried out to give effect to binding Supreme Court directions, after retrospective amendment of the Central Sales Tax Act, was treated as part of a continuous assessment chain rather than ordinary escaped-turnover proceedings. The court held that the limitation under section 16(1) of the Tamil Nadu General Sales Tax Act, 1959, did not bar such reassessment, because the usual time limit did not operate in the same way where a fresh order was passed pursuant to judicial directions. The limitation plea was rejected and the reassessment was sustained. Case-Laws VAT and Sales Tax Sat, 31 Dec 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152596