https://www.taxtmi.com/caselaws?id=159137 Reassessment limitation under the Gujarat Sales Tax Act commenced on service of the reassessment notice; preparation of a draft order at a later stage did not change that statutory starting point. Because the prescribed period had expired before an effective stay, subsequent stay orders could not revive the reassessment proceedings. The power to stay assessment or reassessment proceedings under the proviso to section 42(1) required extraordinary and supervening reasons, not merely additional time to complete assessment. Stay orders based solely on the need for more time were invalid, so their duration could not be excluded from limitation. The assessment and reassessment orders, related stay orders, and demand notices were consequently set aside. en-us Wed, 19 Aug 1998 00:00:00 +0530 Sat, 16 Nov 2013 12:06:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159137 Reassessment limitation under the Gujarat Sales Tax Act commenced on service of the reassessment notice; preparation of a draft order at a later stage did not change that statutory starting point. Because the prescribed period had expired before an effective stay, subsequent stay orders could not revive the reassessment proceedings. The power to stay assessment or reassessment proceedings under the proviso to section 42(1) required extraordinary and supervening reasons, not merely additional time to complete assessment. Stay orders based solely on the need for more time were invalid, so their duration could not be excluded from limitation. The assessment and reassessment orders, related stay orders, and demand notices were consequently set aside. Case-Laws VAT and Sales Tax Wed, 19 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159137