https://www.taxtmi.com/caselaws?id=153328 Rectification of completed sales tax assessments under section 25-A is confined to mistakes apparent from the record and must be initiated within five years of the order proposed to be amended. Notices issued after that period are barred by limitation. The escaped-assessment jurisdiction under section 12-A is distinct: it requires enquiry and a fresh assessment and cannot validate action substantively directed at rectifying completed assessments. Nor can invalid rectification notices operate as tax demands, because a demand requires a concluded assessment and quantified tax liability. The notices were therefore invalid and could not be sustained under either alternative characterisation. en-us Mon, 16 Feb 1981 00:00:00 +0530 Mon, 22 Jul 2013 15:41:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153328 Rectification of completed sales tax assessments under section 25-A is confined to mistakes apparent from the record and must be initiated within five years of the order proposed to be amended. Notices issued after that period are barred by limitation. The escaped-assessment jurisdiction under section 12-A is distinct: it requires enquiry and a fresh assessment and cannot validate action substantively directed at rectifying completed assessments. Nor can invalid rectification notices operate as tax demands, because a demand requires a concluded assessment and quantified tax liability. The notices were therefore invalid and could not be sustained under either alternative characterisation. Case-Laws VAT and Sales Tax Mon, 16 Feb 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153328