https://www.taxtmi.com/caselaws?id=153020 The three-year limitation for fresh assessment under section 18(8) of the Madhya Pradesh General Sales Tax Act, 1958 did not run from the Tribunal's appellate order while reference proceedings under section 44 were pending. The statutory scheme treated the appellate order as non-final until the reference was decided and the Tribunal acted on the High Court's advisory opinion. Limitation therefore commenced only when the order attained finality, including on dismissal of the reference proceedings where no reference was ultimately made. On that basis, the reassessment proceedings were not barred by time. en-us Mon, 21 Apr 1980 00:00:00 +0530 Mon, 15 Jul 2013 18:40:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153020 The three-year limitation for fresh assessment under section 18(8) of the Madhya Pradesh General Sales Tax Act, 1958 did not run from the Tribunal's appellate order while reference proceedings under section 44 were pending. The statutory scheme treated the appellate order as non-final until the reference was decided and the Tribunal acted on the High Court's advisory opinion. Limitation therefore commenced only when the order attained finality, including on dismissal of the reference proceedings where no reference was ultimately made. On that basis, the reassessment proceedings were not barred by time. Case-Laws VAT and Sales Tax Mon, 21 Apr 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153020