https://www.taxtmi.com/caselaws?id=158818 An alternate statutory appeal ordinarily bars writ review against a revised sales tax assessment, and the writ petition was treated as not maintainable on that basis. On limitation, Section 16(1)(a) of the Tamil Nadu General Sales Tax Act was applied by taking the date of the final assessment order as the starting point for reopening escaped turnover. Because the final assessment for the relevant year was made after the amendment took effect, the revised assessment issued later fell within the five-year period and was not time-barred. The contrary argument that the later final assessment date could not be relied on was rejected. en-us Tue, 25 Jan 2005 00:00:00 +0530 Thu, 07 Nov 2013 16:48:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158818 An alternate statutory appeal ordinarily bars writ review against a revised sales tax assessment, and the writ petition was treated as not maintainable on that basis. On limitation, Section 16(1)(a) of the Tamil Nadu General Sales Tax Act was applied by taking the date of the final assessment order as the starting point for reopening escaped turnover. Because the final assessment for the relevant year was made after the amendment took effect, the revised assessment issued later fell within the five-year period and was not time-barred. The contrary argument that the later final assessment date could not be relied on was rejected. Case-Laws VAT and Sales Tax Tue, 25 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158818