https://www.taxtmi.com/caselaws?id=158036 Where a dealer has not furnished the relevant purchase return, assessment must proceed under the provision governing non-filing of returns, which requires action within the prescribed five-year period. Section 11(2) applies only where returns are furnished but the Assessing Authority seeks further evidence or attendance, and it cannot be used to bypass the limitation attached to section 11(5). Revisional power under section 21(1) also cannot be invoked to defeat that statutory time bar. On the stated facts, the purchase tax demand was therefore not sustainable after expiry of the limitation period. en-us Wed, 26 Oct 1994 00:00:00 +0530 Tue, 15 Oct 2013 14:44:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158036 Where a dealer has not furnished the relevant purchase return, assessment must proceed under the provision governing non-filing of returns, which requires action within the prescribed five-year period. Section 11(2) applies only where returns are furnished but the Assessing Authority seeks further evidence or attendance, and it cannot be used to bypass the limitation attached to section 11(5). Revisional power under section 21(1) also cannot be invoked to defeat that statutory time bar. On the stated facts, the purchase tax demand was therefore not sustainable after expiry of the limitation period. Case-Laws VAT and Sales Tax Wed, 26 Oct 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158036