https://www.taxtmi.com/caselaws?id=153229 Extended limitation for reassessment under the Bombay Sales Tax Act applies only where concealment of turnover, concealment of material particulars, or knowing furnishing of incorrect returns is proved. The assessee had produced the purchaser's certificate in the ordinary course of business, and the record showed no evidence that it was false, forged, fictitious, or known by the assessee to be untrue. In the absence of proof of conscious concealment or deliberate falsity, the longer reassessment period could not be invoked, and proceedings initiated after the ordinary limitation period were barred. en-us Wed, 24 Feb 1982 00:00:00 +0530 Fri, 19 Jul 2013 16:14:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153229 Extended limitation for reassessment under the Bombay Sales Tax Act applies only where concealment of turnover, concealment of material particulars, or knowing furnishing of incorrect returns is proved. The assessee had produced the purchaser's certificate in the ordinary course of business, and the record showed no evidence that it was false, forged, fictitious, or known by the assessee to be untrue. In the absence of proof of conscious concealment or deliberate falsity, the longer reassessment period could not be invoked, and proceedings initiated after the ordinary limitation period were barred. Case-Laws VAT and Sales Tax Wed, 24 Feb 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153229