https://www.taxtmi.com/caselaws?id=233896 The amended limitation rule for escaped turnover under Section 16(1)(a) of the Tamil Nadu General Sales Tax Act applied because the original assessment order was passed after the amendment took effect on 01.07.2002. On that basis, the reassessment notice and final order were issued within five years from the date of the original assessment order, so the reassessment and related penalty proceedings were treated as timely. The availability of an appellate remedy under Section 31 was also noted, but the matter was considered on merits and the challenge failed. en-us Tue, 19 Jun 2012 00:00:00 +0530 Wed, 23 Jul 2014 12:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233896 The amended limitation rule for escaped turnover under Section 16(1)(a) of the Tamil Nadu General Sales Tax Act applied because the original assessment order was passed after the amendment took effect on 01.07.2002. On that basis, the reassessment notice and final order were issued within five years from the date of the original assessment order, so the reassessment and related penalty proceedings were treated as timely. The availability of an appellate remedy under Section 31 was also noted, but the matter was considered on merits and the challenge failed. Case-Laws VAT and Sales Tax Tue, 19 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233896