https://www.taxtmi.com/caselaws?id=154307 Section 14(6) of the Bombay Sales Tax Act, 1953 was interpreted in pari materia with section 33(6) of the Bombay Sales Tax Act, 1959, so the Supreme Court's construction of the later provision controlled the earlier one. On that basis, the court treated section 14(6) as carrying no limitation period for the relevant action. The assessment for 1 April 1957 to 31 March 1959 was therefore not barred by limitation, and the issue was answered in favour of the department. en-us Wed, 11 Apr 1984 00:00:00 +0530 Sat, 17 Aug 2013 11:55:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154307 Section 14(6) of the Bombay Sales Tax Act, 1953 was interpreted in pari materia with section 33(6) of the Bombay Sales Tax Act, 1959, so the Supreme Court's construction of the later provision controlled the earlier one. On that basis, the court treated section 14(6) as carrying no limitation period for the relevant action. The assessment for 1 April 1957 to 31 March 1959 was therefore not barred by limitation, and the issue was answered in favour of the department. Case-Laws VAT and Sales Tax Wed, 11 Apr 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154307