https://www.taxtmi.com/caselaws?id=159373 Under section 12(5) of the Karnataka Sales Tax Act, limitation turns on whether the assessment is made within three years from filing of the return, because the statute uses the word "made" rather than "issued" or "served". The court held that completion of the assessment within the prescribed period satisfies the time bar, and delayed service of the assessment order does not render it invalid. Section 12(7) was read consistently with this plain meaning, treating the assessment as completed once made in time. The revision therefore failed and the Tribunal's remand order remained undisturbed. en-us Tue, 22 Jul 1997 00:00:00 +0530 Fri, 22 Nov 2013 17:13:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159373 Under section 12(5) of the Karnataka Sales Tax Act, limitation turns on whether the assessment is made within three years from filing of the return, because the statute uses the word "made" rather than "issued" or "served". The court held that completion of the assessment within the prescribed period satisfies the time bar, and delayed service of the assessment order does not render it invalid. Section 12(7) was read consistently with this plain meaning, treating the assessment as completed once made in time. The revision therefore failed and the Tribunal's remand order remained undisturbed. Case-Laws VAT and Sales Tax Tue, 22 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159373