https://www.taxtmi.com/caselaws?id=158974 For limitation under the proviso to section 39(2) of the Madhya Pradesh General Sales Tax Act, 1958, revision proceedings commence on the date the revisional notice is issued, not on the date it is served on the assessee. Applying that binding view, the court treated the notice dated 20 April 1971 as issued within the three-year limitation period, so the revision was not time-barred. en-us Wed, 22 Nov 1995 00:00:00 +0530 Mon, 11 Nov 2013 18:21:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158974 For limitation under the proviso to section 39(2) of the Madhya Pradesh General Sales Tax Act, 1958, revision proceedings commence on the date the revisional notice is issued, not on the date it is served on the assessee. Applying that binding view, the court treated the notice dated 20 April 1971 as issued within the three-year limitation period, so the revision was not time-barred. Case-Laws VAT and Sales Tax Wed, 22 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158974